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Conservative and Unionist Central Office v Burrell
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Conservative and Unionist Central Office v Burrell : ウィキペディア英語版
Conservative and Unionist Central Office v Burrell

''Conservative and Unionist Central Office v Burrell'' () (EWCA Civ 2 ) is an English trusts law case, concerning the policy of the "beneficiary principle" and unincorporated associations.
==Facts==
The Inland Revenue argued that the Tory party should pay corporation tax under the Income and Corporation Taxes Act 1970 section 526, because members’ contributions took effect as an accretion to the funds, the subject matter of a contract, which safeguarded what happened with the members’ funds.
Vinelott J () 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.

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