Citations:  EngR 1593, (1789-1817) 2 Ves Jun Supp 177, (1789) 34 ER 1046 (F) Links: Commonlii Statutes: Statute of Charitable Uses 1601 Cited by: See Also – Morice v The Bishop of Durham 1789 . .See Also – Morice v The Bishop of Durham 1789 . .See Also – Morice v The Bishop of … Continue reading Morice v The Bishop of Durham: 1789
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a charitable organisation. The articles allowed some tenants to become members of the company, and would allow pursuance of objects … Continue reading Helena Partnerships Ltd v HM Revenue and Customs: CA 9 May 2012
A trust was created by the memorandum and articles of association of a company. The overall objects of the company were to promote Welsh interests in London. The principal object of the trust was to create a centre in London ‘for promoting the moral social spiritual and educational welfare of Welsh people and fostering the … Continue reading Williams’ Trustees v Inland Revenue Commisioners: HL 1947
The House was asked whether, in a taxing statute applying to the whole of the United Kingdom and allowing for deductions from and allowances against the income of land vested in trustees for charitable purposes, the words ‘charitable purposes’ . .
William White, deceased, devised a freehold estate to trustees, in trust to sell it, and pay the proceeds, together with his residuary personal estate, to the Trustees of the British Museum, to be by them employed for the benefit of that . .
Bequest, in trust for such objects of benevolence and liberality as the trustee in his own discretion shall most approve, cannot be supported as a charitable Legacy ; and is therefore a Trust for the next of kin.
Ann Cracherade by her Will, . .
The court was asked whether a gift of residue to be applied ‘to such objects of benevolence and liberality as the Bishop of Durham in his own discretion shall most approve of’ was valid as being confined to purposes that were charitable.
Held: . .
The Council sought charitable status for its activities of reporting the law. The Revenue appealed against the decision by Foster J that the Council ought to be registered as a charity.
Held: The appeal failed. The company should have . .
References:  EngR 1073, (1826) 2 Sim & St 594, (1826) 57 ER 473 Links: Commonlii William White, deceased, devised a freehold estate to trustees, in trust to sell it, and pay the proceeds, together with his residuary personal estate, to the Trustees of the British Museum, to be by them employed for the benefit … Continue reading The Trustees Of The British Museum v White; 8 Jul 1826
The appellants sought partial exemption from rates on its premises. The Corporation challenged their charitable status. The society’s object was to encourage and provide facilities for cremation.
Held: The object was charitable.
Lord Reid . .