Guild v Inland Revenue Commissioners: HL 6 May 1992
The will left land for a sports centre to a local authority which no longer existed. If the gift was charitable, the gift would be applied cy pres, but if not it would fail and pass to the family and be subect to Inheritance Tax. Held: A gift to a local authority of land on … Continue reading Guild v Inland Revenue Commissioners: HL 6 May 1992