Rugby club taxed on disposal
Rugby club taxed on disposal
- 1987
- Financial Times 1/4/87 p8 .
In Inland Revenue Commissioners v Frampton and Another , CA 26 March 1987, it was held that a sports club , though unincorporated and incapable of holding land, is a "person" for development land tax purposes and therefore is deemed to have disposed of land disposed of by its trustees.
WORTHING RUGBY FOOTBALL CLUB
In Inland Revenue Commissioners v Frampton and Another , CA 26 March 1987, it was held that a sports club , though unincorporated and incapable of holding land, is a "person" for development land tax purposes and therefore is deemed to have disposed of land disposed of by its trustees.
WORTHING RUGBY FOOTBALL CLUB