Land tax
Language: English Series: Times ; 23/4/87 p37Publication details: 1987Subject(s): Summary: It was held in Worthing Rugby Football Club Trustees v Inland Revenue Commissioners , CA 26 March 1987, that a football club that was an unincorporated association, was for tax purposes, an entity of assessment to which liability for both corporation tax and development land tax attached.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2316-63 (Browse shelf(Opens below)) | 1 | Available | 64164-1001 |
It was held in Worthing Rugby Football Club Trustees v Inland Revenue Commissioners , CA 26 March 1987, that a football club that was an unincorporated association, was for tax purposes, an entity of assessment to which liability for both corporation tax and development land tax attached.