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In re Smith: 1932

A gift ‘unto my country England’ was construed as a charitable gift for the benefit of the inhabitants of England and, by analogy with the cases on gifts to a parish, town or city, as impressed with a trust that it be applied for charitable purposes only.
The court will favour making a testator’s testamentary dispositions effective if possible within the limitations and in accordance with the principles of law
Otherwise: Re Smith, Public Trustee v Smith

[1932] 1 Ch 153
England and Wales
Cited by:
CitedSir Graham Stanley Latimer and others – Trustees for the Crown Forestry Rental Trust v The Commissioner of Inland Revenue PC 25-Feb-2004
PC (New Zealand) The Crown created a charitable trust for certain Maori people. Upon exhaustion of the purpose, the fund was to revert to the Crown. The trustees appealed a finding of liability to income tax.
CitedGibbs v Harding and others ChD 12-Jan-2007
The testatrix left a will anticipating making another. The court was asked whether a clause leaving her estate to ‘be taken over by the Diocese of Westminster to hold in trust for the Black community of Hackney’ was valid.
Held: The gift was . .

Lists of cited by and citing cases may be incomplete.

Charity, Wills and Probate

Updated: 18 December 2021; Ref: scu.194633

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