»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp definition in CTA10/S1121 (formerly ICTA88/S832 (1)) says that ‘companyâ€� means (subject to some minor qualifications):

‘any body corporate or unincorporated association but does not include a partnership, a local authority or a local authority association�.

»Ê¹ÚÌåÓýapp term ‘unincorporated associationâ€� is not defined in the Taxes Acts. »Ê¹ÚÌåÓýapp provision brings within the scope of CT unincorporated organisations of all kinds that have some recognisable existence.

»Ê¹ÚÌåÓýapp characteristics of an unincorporated association have emerged primarily from case law.

An unincorporated association:

• is not a legal entity,
• is an organisation of persons or bodies (more than one) with an identifiable membership (possibly changing),
• has a membership who are bound together for a common purpose by an identifiable constitution or rules (which may be written or oral),
• is an organisation where the form of association is not one which is recognised in law as being something else (for example, an incorporated body or a partnership), and
• must have an existence distinct from those persons who would be regarded as its members.

»Ê¹ÚÌåÓýapp tie between the persons need not be a legally enforceable contract.

Whether an organisation is an unincorporated association is a question of fact and will depend upon a consideration of all the relevant circumstances. It cannot be determined simply by looking at what the organisation calls itself or the form of its rules.

»Ê¹ÚÌåÓýappre is no reason why an unincorporated body should not have trading or business objects, or carry on significant commercial activities.