Frampton & Anor. (Trustees of Worthing R.F.C.) v Inland Revenue Commissioners.  BTC 8029
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. ( BTC 66) reinstating assessments to development land tax made on the club as a club, and discharging alternative assessments made on the trustees.