Court of Appeal.

Judgment delivered 26 March 1987.

Development land tax – Club – Unincorporated association – Disposal of land vested in trustees of club – Assessment on club – Whether assessment properly made on club as club – Whether assessment should have been made on club members as individuals – Development Land Tax Act 1976, sec. 28(1).

  This was an appeal by the trustees of Worthing Rugby Football Club against the decision of Peter Gibson J. ([1985] BTC 66) reinstating assessments to development land tax made on the club as a club, and discharging alternative assessments made on the trustees.