Two charitable trusts appealed against decisions disallowing their claim to allowance for relief against income tax of certain incomes. Held: To be valid, a trust must be one which the Court can control and execute. In this case, the discretion given to the trutees was absolute, and nor was the class of beneficiaries ascertainable. Singleton, … Continue reading Inland Revenue v Broadway Cottages: CA 26 Jul 1954
The Court considered whether it had jurisdiction to make an order with respect to a company registered in New York for objects which were charitable according to the laws of England.
Held: The Revenue’s appeal against a finding that the . .
The company was a foreign corporation constituted according to the laws of the state of New York for objects which were exclusively charitable according to the law of the United Kingdom. Held: The term ‘charity’ does not include an institution established under the laws of another legal system. Lord Morton said: ‘It is at once … Continue reading Camille and Henry Dreyfus Foundation Inc v Inland Revenue Commissioners: HL 1956
