In Re Strakosch: 1949

The court may construe a gift as impliedly limited to charitable purposes. Lord Greene MR said: ‘In Williams’ Trustees v Inland Revenue Commissioners the House of Lords has laid down very clearly that in order to come within Lord Macnaghten’s fourth class, the gift must be not only for the benefit of the community but beneficial in a way which the law regards as charitable. In order to satisfy the latter it must be within the ‘spirit and intendment’ of the preamble of the Statute of Elizabeth. That preamble set out what were then regarded as purposes which should be treated as charitable in law. It is obvious that as time passed and conditions changed common opinion as to what was properly covered by the word charitable also changed. This has been recognized by the courts as the most cursory examination of the cases shows. In order to be within the spirit and intendment of the preamble we take it that one must find something charitable in the same sense as the recited purposes are charitable. Lord Macnaghten’s fourth class is represented in the preamble by the repair of bridges, etc., and possibly by the maintenance of Houses of Correction. This negatives any suggestion that charitable must be confined to the poor (Verge v. Somerville).
We have come to the conclusion that though undoubtedly of benefit to the community the purpose under consideration is not ‘charitable’ in the sense in which the benefits to the community instanced in the preamble are charitable. The benefit, as we understand it, does not have to be in any way ejusdem generis with the recited purposes but it has to be charitable in the same sense.’


Lord Greene MR


[1949] 1 Ch 529


Income Tax Act 1918 37(1)(a)


CitedVerge v Somerville PC 1924
On an appeal from New South Wales, The Board considered the validity of a gift ‘to the trustees’ of the Repatriation Fund or other similar fund for the benefit of New South Wales returned soldiers’.
Held: Trusts for education and religion do . .
CitedWilliams’ 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 . .

Cited by:

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 . .
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.


Updated: 14 May 2022; Ref: scu.247694