The Weekly Law Reports
[1982] 1 WLR 522
[COURT OF APPEAL]
CONSERVATIVE AND UNIONIST CENTRAL OFFICE
v.
BURRELL (INSPECTOR OF TAXES)
1981 Nov. 9,
10,
11,
12,
13,
16,
17;
Dec. 10
Dec. 10
Lawton, Brightman and Fox L.JJ.
Revenue
— Corporation tax
— Charge on income
— Unincorporated association
— Political party with no constitutional link except through leader of party
— Whether “unincorporated association”
—
Income and Corporation Taxes Act 1970 (c. 10), ss. 238 (1), 526 (5)
523
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