Voluntary collections from employees of the munition factories belonging to a certain company were to be used to relieve without a means test the distress suffered by the employees from air raids.
Held: This was not a charity.
Judges:
Cohen J
Citations:
[1946] 1 Ch 87
Cited by:
Appeal from – Hobourn Aero Components Limited’s Air Raid Distress Fund CA 2-Jan-1946
The trust sought charitable exemption for sums collected voluntarily from workers in a munitions factory for the benefit of co-workers who had suffered in the Blitz. The judge had found the trusts not to be charitable.
Held: The appeal failed. . .
Cited – Inland Revenue Commissioners v Glasgow Police Athletic Association HL 9-Mar-1953
The House was asked whether the taxpayer association was established for ‘Charitable purposes only’ so as to benefit from tax exemptions. The association promoted sporting activities among members of the Glasgow police.
Held: Though the . .
Lists of cited by and citing cases may be incomplete.
Charity
Updated: 04 May 2022; Ref: scu.251602