184:(formally, the Conservative and Unionist Party) took effect as an accretion to the funds (legally termed "mixed fund") which placed investments to make extra self-income, essentially controlled by the party leader due to rules in place voted on by the members and were thus the subject matter of a contract, which safeguarded and determined what happened with the members' funds. It argued that if that is so, then like a much smaller inter-members association where funds can revert with much more ease, such corporation tax should be payable.
31:
227:
money unless their own contribution had been spent already (the moment of spending and any misapplication judged by ordinary accounting principles). It was accepted that the same kind of temporary rescission and rare means of restraint (whether footed on contract or agency) could not apply for a dead person. Such a person could have authorised their will's personal representatives (executives) to do so.
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said donations to political parties give a mandate or authority as an agent to the party treasurer to add the party's funds. This must be used for party purposes. The mandate is irrevocable, but (essentially of relevance to other scenarios) the contributor has a remedy to restrain misapplication of
242:
Parliament meant two or more persons bound together for one or more common purposes, not being business purposes, by mutual undertakings, each having mutual duties and obligations, in an organisation which has rules which identify in whom control of it and its funds rests and upon what terms and
156:. The direct subject matter was on the applicability of corporation tax, which was confirmed to apply to unincorporated associations but that the set-up of the party and its rules were not such an instance. The party was a
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3 All ER 42) held that each contributor enters a contract with the treasurer, who undertakes to use the subscription for the association's purposes. Breach would mean liability in contract.
427:
602:
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Inspectors of taxes no longer make tribunal or court actions in their own name; instead they are made in the name of HM Commissioners of
Revenue and Customs.
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sought to define the party, a mixed-money, common-object body with regular spending for political purposes, as an
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held there was no contract which connected the branches of the party with the members tightly among themselves (
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whether meets all the requirements of an unincorporated association so subject to tax
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Conservative and
Unionist Central Office v James R. S. Burrell (Inspector of Taxes)
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571:
Conservative and
Unionist Central Office v Burrell (HM Inspector of Taxes)
522:
Conservative and
Unionist Central Office v Burrell (HM Inspector of Taxes)
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549:
550:"Conservative and Unionist Central Office v Burrell: Index Card"
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Trade Union and Labour
Relations (Consolidation) Act 1992
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liability to corporation tax on collective fund income
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536:Conservative and Unionist Central Office v Burrell
354:Conservative and Unionist Central Office v Burrell
200:Conservative and Unionist Central Office v Burrell
137:Conservative and Unionist Central Office v Burrell
180:argued that the contributions of members of the
67:EWCA Civ 2, 1 WLR 522 2 All ER 1; 55 TC 671, CA
240:
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80:3 All ER 42, Decision of Mr Justice Vinelott.
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304:Leahy v AttorneyāGeneral for New South Wales
403:Industrial and Provident Societies Act 1965
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260:
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603:Court of Appeal (England and Wales) cases
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162:body (body of its own class) meaning a
593:History of the Conservative Party (UK)
123:relationship of association to members
554:Incorporated Council of Law Reporting
236:Income and Corporation Taxes Act 1970
24:Conservative Central Office v Burrell
7:
573:(1981) EWCA Civ 2 (10 December 1981)
524:(1981) EWCA Civ 2 (10 December 1981)
391:Hanchett-Stamford v Attorney-General
379:Re Bucks Constabulary Society (no 2)
243:which can be joined or left at will.
168:(set of special laws) should apply.
114:spending controlled mainly by leader
41:Court of Appeal (England and Wales)
367:Re West Sussex Constabulary Trusts
14:
538:10 Dec 1981 (1982) 1 WLR 522, CA
598:1981 in United Kingdom case law
95:Lawton LJ, Brightman LJ, Fox LJ
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120:potential of resulting trust
416:Friendly Societies Act 1974
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222:analysis could not apply.
154:unincorporated association
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329:Re Lipinskiās Will Trusts
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190:at first instance in the
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82:Affirmed by this appeal.
588:English trusts case law
317:Re Recherās Will Trusts
282:Sources on associations
16:English trusts law case
341:Re Grantās Will Trusts
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460:Beneficiary principle
146:beneficiary principle
117:accounting to members
481:Notes and references
238:, section 526 said:
144:case ruling on the "
234:, referring to the
475:English trusts law
464:English trusts law
451:Charities Act 2011
442:Companies Act 2006
182:Conservative Party
142:English trusts law
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506:References
218:), so the
196:High Court
188:Vinelott J
486:Footnotes
358:1 WLR 522
220:Re Recher
433:ss 12-14
248:See also
216:inter se
206:Judgment
100:Keywords
64:Citation
419:s 54(1)
194:of the
148:". The
56:Decided
394:Ch 173
332:Ch 235
320:Ch 526
308:UKPC 1
232:Lawton
294:AC 59
172:Facts
38:Court
462:and
370:Ch 1
210:The
176:The
407:s 1
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513:^
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275:e
268:t
261:v
198:(
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