In re Macduff; Macduff v Macduff: CA 1896

Lindley LJ qualified the judgment of Lord Macnaghten in Pemsel: ‘Now Sir Samuel Romilly did not mean, and I am certain Lord Macnaghten did not mean, to say that every object of public general utility must necessarily be a charity. Some may be, and some may not be.’ Applications of monies for public philanthropic or benevolent purposes would be for the public good but would not necessarily be legally charitable.

Judges:

Lindley LJ

Citations:

(1896) 2 Ch 451

Citing:

ExplainedIncome Tax Special Commissioners v Pemsel HL 20-Jul-1891
Charitable Purposes used with technical meaning
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’ . .

Cited by:

CitedHelena 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 . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 06 May 2022; Ref: scu.463855