– see also Clubs, associations or organisations

Agency workers

Legislation/Regulatory – ITEPA2003 s. 46

Assessments on club

Capital gains tax

Case Law – 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

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

Case Law – Blackpool Marton Rotary Club v. Martin (H.M. Inspector of Taxes). [1988] BTC 442

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
Case Law – MUNICIPAL MUTUAL INSURANCE, LIMITED v. HILLS (H.M. INSPECTOR OF TAXES.

Gifts to

Commentary – Rossdale: Probate and Administration of Estates ¶42-310

Inheritance tax

Commentary – Tax Reporter ¶604-100

Local authorities

– see Local authorities and similar bodies

Recovery of tax

Commentary – Quick Overview ¶1555 ; Tax Reporter ¶188-195

Replacement of business assets

Legislation/Regulatory – TCGA92 s. 158(1)(e)

Retirement relief

– see Retirement relief (disposals to 5 April 2003)

Value added tax

Registration

Commentary – Quick Overview ¶71020

Taxable person

Commentary – Quick Overview ¶67810