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Singh and Others v Teeng and Others: ChD 20 May 2013

Five trustees of a Gurdwara challenged the validity of the election of a new committee, saying that the election had not beenconducted properly. Held: The trust was in fact, and by concession, entirely a charity, and therefore the chosen method of challenge was not available. Judges: Purle C HHJ Citations: [2014] EWHC 4813 (Ch) Links: … Continue reading Singh and Others v Teeng and Others: ChD 20 May 2013

Rosenzweig v NMC Recordings Ltd: ChD 4 Dec 2013

The claimant a composer and musician said that the defendant charity’s failure to incorporate his music within their programmes was the result of the personal animosity of its chairman, and that this allowed relief under section 115(1) of the 2011 Act. Norris J [2013] EWHC 3792 (Ch), [2014] PTSR 261 Bailii Charities Act 2011 115(1) … Continue reading Rosenzweig v NMC Recordings Ltd: ChD 4 Dec 2013

Park v Cho and Others: ChD 24 Jan 2014

The parties disputed the chairmanship of a charity. The claimant succeeded, but a third party later intervened saying that permission had not first been obtained from the Charity Commission as required. The defendant now appealed against the lifting of the stay after the claimant had received permission. Held: The objection failed. Authority could be granted … Continue reading Park v Cho and Others: ChD 24 Jan 2014

W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981