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Helena Partnerships Ltd v HM Revenue and Customs: CA 9 May 2012

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

Williams’ Trustees v Inland Revenue Commisioners: HL 1947

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 Trustees Of The British Museum v White; 8 Jul 1826

References: [1826] 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