Conservative and Unionist Central Office v Burrell (Inspector of Taxes): CA 10 Dec 1981

An unincorporated association is defined as ‘two or more persons bound together for one or more common purposes, not being business purposes, by mutual undertakings each having mutual duties and obligations, in an organisation which has rules which identify in whom control of it and its funds rests and on what terms and which can be joined or left at will.’

Lawton, Brightman, Fox LJJ
[1982] 1 WLR 522, [1981] EWCA Civ 2, [1982] 2 All ER 1
England and Wales
Cited by:
CitedHunt and Another v McLaren and others ChD 4-Oct-2006
Land had been given to a football club under a trust for its exclusive use as such. That land was sold and a new ground acquired and a stadium built, but the land was subject to restrictive covenenats limiting its use to sports, which considerably . .
CitedBoyle, Regina (On the Application of) v Haverhill Pub Watch and Others Admn 8-Oct-2009
The claimant had been banned from public houses under the Haverhill Pub Watch scheme. He now sought judicial review of a decision to extend his ban for a further two years. The Scheme argued that it was not a body amenable to judicial review, and . .

Lists of cited by and citing cases may be incomplete.

Company, Income Tax

Updated: 11 December 2021; Ref: scu.245258