000 00715cab a2200193 4500
001 WB2316-63
008 090401t1987 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u64164
041 _aeng
245 _aLand tax
260 _c1987
350 _a0
490 _aTimes
_v23/4/87 p37
520 _aIt 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.
650 _aDEVELOPMENT LAND TAX ACT 1976 S28
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c39951
_d39951