Annex 1: Minor Changes in the Law Change 2: Trading income: omission of references to a company carrying on a profession or a vocation: section 35 (and other sections) Unincorporated associations The meaning of “unincorporated association”
In Conservative and Unionist Central Office v Burrell (1981), 55 TC 671 CA on page 699 Lawton LJ considered the meaning of “unincorporated association” for the purposes of s.832(1) of ICTA:
The HMRC view of unincorporated associations differs from this in two main respects. These are that the union between the members need not be legally enforceable and that there is no reason why an unincorporated body should not have trading or business objectives or carry on significant commercial activities.