Click the case name for better results:

Berry v St Marylebone Borough Council: CA 1957

The Theosophy Society sought exemption from rates as a charity. Held: When assessing whether an organisation could receive relief against rates as a charity, the main objects should be exclusively concerned with those matters and ordinarily the court could look only to the organization’s written constitution.Romer LJ said ‘In our opinion, when an organizational body … Continue reading Berry v St Marylebone Borough Council: CA 1957

Royal College of Nursing v Borough of St Marylebone: CA 27 Oct 1959

The College sought exemption from rates in respect of a nurses’ home saying that its objects made it a charitable organisation. It was not conducted for profit, but appeared to have two main purposes. Held: Each of the purposes must be charitable for the exemption to apply. The one at issue was the object ‘to … Continue reading Royal College of Nursing v Borough of St Marylebone: CA 27 Oct 1959

National Deposit Friendly Society Trustees v Skegness Urban District Council: HL 1959

The House considered the meaning of the phrase ‘the advancement of . . social welfare’ in the 1955 Act. Lord Denning said: ‘A person is commonly said to be engaged in ‘social welfare’ when he is engaged in doing good for others who are in need – in the sense that he does it, not … Continue reading National Deposit Friendly Society Trustees v Skegness Urban District Council: HL 1959

Church of Jesus Christ of Latter-Day Saints v Henning (Valuation Officer): HL 1964

The House was asked whether the Mormon Temple at Godstone was exempt from rates as a ‘place of public religious worship’. Held: The words could not apply to places used for religious worship from which the public was excluded.Lord Pearce said that Parliament was entitled to take the view that religious services which were open … Continue reading Church of Jesus Christ of Latter-Day Saints v Henning (Valuation Officer): HL 1964