Conservative and Unionist Central Office v Burrell [1981] EWCA Civ 2 is an English trusts law case ruling on the "beneficiary principle". The Inland Revenue sought to define the party, a mixed-money, common-object body with regular spending for political purposes, as an unincorporated association. The direct subject matter was on the applicability of corporation tax, which was confirmed to apply to unincorporated associations but that the set-up of the party and its rules were not such an instance. The party was a sui generis body (body of its own class) meaning a lex specialis (set of special laws) should apply.