Inland Revenue Commissioners v McMullen: ChD 1978

The Football Association set up a trust to promote football and other sports in schools and universities. The parties disputed whether a valid charitable trust had been created.
Held: The trust was not valid as one for the advancement of education, and nor did it satisfy section 1 of the Act of 1958. Walton J discussed the words ‘social welfare’ in subsection (1): ‘In my view, however, these words in themselves indicate that there is some sort of deprivation – not, of course, by any means necessarily of money – which falls to be alleviated; and I think that this is made even clearer by the terms of subsection (2)(a). The facilities must be provided with the object of improving the conditions of life for persons for whom the facilities are primarily intended. In other words, they must be to some extent and in some way deprived persons.’


Walton J


[1978] 1 WLR 664


Recreational Charities Act 1958 1

Cited by:

At first InstanceInland Revenue Commissioners v McMullen HL 6-Mar-1980
HL Charity – Promotion of sport – Trust created ‘to organise or provide or assist in the organisation and provision of facilities which will enable and encourage pupils of schools and universities in any part of . .
Appeal fromInland Revenue Commissioners v McMullen CA 1979
The Football Association had set up a trust to promote football in universities and schools, claiming this was charitable under the 1958 Act.
Held: The trust was not charitable whether as being for the advancement of education, or in the . .
CitedGuild v Inland Revenue Commissioners HL 6-May-1992
The will left land for a sports centre to a local authority which no longer existed. If the gift was charitable, the gift would be applied cy pres, but if not it would fail and pass to the family and be subect to Inheritance Tax.
Held: A gift . .
Lists of cited by and citing cases may be incomplete.


Updated: 15 May 2022; Ref: scu.273191