Blackpool Marton Rotary Club v Martin (H.M. Inspector of Taxes). 1988 BTC 442
[The appeal against this decision is reported at  BTC 3.]
Judgment delivered 21 October 1988.
Corporation tax – Rotary club – Estimated assessments made in respect of bank interest notified to inspector by bank in absence of returns – Whether club was liable to corporation tax as unincorporated association or to income tax as partnership – Whether assessments made to best of inspector’s judgment – Taxes Management Act 1970, sec. 29(1)(b).