Conservative and Unionist Central Office v Burrell [1981] EWCA Civ 2 is an English trusts law case ruling on the "beneficiary principle". The Inland Revenue sought to define the party, a mixed-money, common-object body with regular spending for political purposes, as an unincorporated association. The direct subject matter was on the applicability of corporation tax, which was confirmed to apply to unincorporated associations but that the set-up of the party and its rules were not such an instance. The party was a sui generis body (body of its own class) meaning a lex specialis (set of special laws) should apply.
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| - Conservative and Unionist Central Office v Burrell (en)
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| - Conservative and Unionist Central Office v Burrell [1981] EWCA Civ 2 is an English trusts law case ruling on the "beneficiary principle". The Inland Revenue sought to define the party, a mixed-money, common-object body with regular spending for political purposes, as an unincorporated association. The direct subject matter was on the applicability of corporation tax, which was confirmed to apply to unincorporated associations but that the set-up of the party and its rules were not such an instance. The party was a sui generis body (body of its own class) meaning a lex specialis (set of special laws) should apply. (en)
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name
| - Conservative Central Office v Burrell (en)
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citations
| - [1981] EWCA Civ 2, [1982] 1 WLR 522 2 All ER 1; 55 TC 671, CA (en)
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court
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full name
| - Conservative and Unionist Central Office v James R. S. Burrell (en)
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judges
| - Lawton LJ, Brightman LJ, Fox LJ (en)
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keywords
| - (en)
- Associations (en)
- accounting to members (en)
- potential of resulting trust (en)
- relationship of association to members (en)
- spending controlled mainly by leader (en)
- whether meets all the requirements of an unincorporated association so subject to tax (en)
- liability to corporation tax on collective fund income (en)
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| - Conservative and Unionist Central Office v Burrell [1981] EWCA Civ 2 is an English trusts law case ruling on the "beneficiary principle". The Inland Revenue sought to define the party, a mixed-money, common-object body with regular spending for political purposes, as an unincorporated association. The direct subject matter was on the applicability of corporation tax, which was confirmed to apply to unincorporated associations but that the set-up of the party and its rules were not such an instance. The party was a sui generis body (body of its own class) meaning a lex specialis (set of special laws) should apply. (en)
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date decided
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prior actions
| - Affirmed by this appeal. (en)
- [1980] 3 All ER 42, Decision of Mr Justice Vinelott. (en)
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