Unincorporated associations
– see also Clubs, associations or organisations
Agency workers
Legislation/Regulatory –
ITEPA2003 s. 46
Assessments on club
Capital gains tax
Development land tax
Case Law –
Frampton & Anor. (Trustees of Worthing R.F.C.) v. Inland Revenue Commissioners. [1987] BTC 8,029
;
Frampton & Anor. (Trustees of Worthing Rugby Football Club) v. Inland Revenue Commissioners; Inland Revenue Commissioners v. Frampton & Anor. (Trustees of Worthing Rugby Football Club). [1985] BTC 66
Club's liability to corporation tax
Dissolution, distributions to members
Legislation/Regulatory –
ESC C15
Distributions on dissolution
Commentary –
Tax Reporter ¶743-800
Exemption from tax on surplus
Commentary –
Tax Reporter ¶806-820
Gifts to
Inheritance tax
Commentary –
Tax Reporter ¶604-100
Local authorities
Recovery of tax
Commentary –
Quick Overview ¶1555
;
Tax Reporter ¶188-195
Replacement of business assets
Legislation/Regulatory –
TCGA92 s. 158(1)(e)
Retirement relief
Value added tax
Registration
Commentary –
Quick Overview ¶71020
Taxable person
Commentary –
Quick Overview ¶67810