000 00735cab a2200193 4500
001 WB2314-39
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u55920
041 _aeng
245 _aRugby club taxed on disposal
260 _c1987
350 _a0
490 _aFinancial Times
_v1/4/87 p8
520 _aIn 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.
650 _aWORTHING RUGBY FOOTBALL CLUB
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c34172
_d34172