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The Trustees Of The British Museum v White: 8 Jul 1826

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 institution. The question was, whether this devise was void under the 9th Geo, 2d, … Continue reading The Trustees Of The British Museum v White: 8 Jul 1826

Incorporated Council of Law Reporting For England And Wales v Attorney-General And Others: CA 14 Oct 1971

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 charitable status. Although it was selling subscriptions, the trading profits were not distributed to members, and … Continue reading Incorporated Council of Law Reporting For England And Wales v Attorney-General And Others: CA 14 Oct 1971

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

Scottish Burial Reform and Cremation Society v Glasgow Corporation: HL 26 Jul 1967

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 said that it was not now necessary to produce evidence so as to show that the object was for the public benefit, … Continue reading Scottish Burial Reform and Cremation Society v Glasgow Corporation: HL 26 Jul 1967