Chancery Division.

[The appeal against this decision is reported at [1990] 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).

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