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
The Football Association set up a trust to promote football and other sports in schools and universities. The parties disputed whether a valid charitable trust had been created. Held: The trust was not valid as one for the advancement of education, and nor did it satisfy section 1 of the Act of 1958. Walton J … Continue reading Inland Revenue Commissioners v McMullen: ChD 1978
The Football Association had set up a trust to promote football in universities and schools, claiming this was charitable under the 1958 Act. Held: The trust was not charitable whether as being for the advancement of education, or in the fourth head of charity, or under the Recreational Charities Act 1958. Bridge LJ (dissenting) said: … Continue reading Inland Revenue Commissioners v McMullen: CA 1979
The Court considered beneficial entitlement to the proceeds of sale of land and buildings which formerly comprised the site of the former East Grinstead Social Club. . .
HL Charity – Promotion of sport – Trust created ‘to organise or provide or assist in the organisation and provision of facilities which will enable and encourage pupils of schools and universities in any part of . .
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