Conservative and Unionist Central Office v Burrell

From Wikipedia, the free encyclopedia
Jump to navigation Jump to search
Conservative and Unionist Central Office v Burrell
Conservative Campaign Headquarters.jpg
Citation(s) [1981] EWCA Civ 2, [1982] 1 WLR 522
Associations, resulting trust, contract holding

Conservative and Unionist Central Office v Burrell [1981] EWCA Civ 2 is an English trusts law case, concerning the policy of the "beneficiary principle" and unincorporated associations.


The Inland Revenue argued that the Conservative Party (formally the Conservative and Unionist Party) should pa 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 [1980] 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.


The Court of Appeal held there was no contract which connected the various limbs of the Conservative Party, and the various members, so the Re Recher analysis could not apply. Brightman LJ said donations to 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 becomes irrevocable, but the contributor has a remedy to restrain misapplication of money unless his own contribution had been spent already (judged by ordinary accounting principles). It was accepted that the same kind of reasoning (whether contract or agency) could not apply for a dead person, although a dead person could authorise personal representatives to do so.

Lawton LJ, referring to the Income and Corporation Tax Act 1970, section 526 said the following:

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 which can be joined or left at will.

See also



External links

Retrieved from ""
This content was retrieved from Wikipedia :
This page is based on the copyrighted Wikipedia article "Conservative and Unionist Central Office v Burrell"; it is used under the Creative Commons Attribution-ShareAlike 3.0 Unported License (CC-BY-SA). You may redistribute it, verbatim or modified, providing that you comply with the terms of the CC-BY-SA