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Single assessment for unincorporated bodies ensures one annual tax assessment despite membership or share changes, excluding death or full retirement. The Assessing Officer must make a single assessment for the entire financial year when an unincorporated body's constitution changes due to participants ceasing, new participants being admitted, or changes in participants' shares; this single-assessment mechanism is inapplicable where the change results from a participant's death or from the retirement of all participants.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Single assessment for unincorporated bodies ensures one annual tax assessment despite membership or share changes, excluding death or full retirement.</h1> The Assessing Officer must make a single assessment for the entire financial year when an unincorporated body's constitution changes due to participants ceasing, new participants being admitted, or changes in participants' shares; this single-assessment mechanism is inapplicable where the change results from a participant's death or from the retirement of all participants.
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