Inland 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 the United Kingdom to play association football or other games or sports’ – Whether charitable as being for the advancement of education, or for a purpose beneficial to the community, or within the Recreational Charities Act 1958 (6 and 7 Eliz 2, c 17) – Charities Act 1960 (8 and 9 Eliz 2, c 58), ss 4 and 5(3).
The Football Association had set up a trust to provide facilities to encourage pupils of schools and universities to play association football and other games and sports. The House was asked whether its objects were charitable.
Held: The trustees’ appeal succeeded. The case was decided against the Revenue. The trust was one for the advancement of education. As to the decision of both lower courts as to the issue under the 1958 Act, Lord Hailsham said: ‘I do not wish my absence of decision on the third or fourth points to be interpreted as an indorsement of the majority judgments in the Court of Appeal nor as necessarily dissenting from the contrary views contained in the minority judgment of Bridge LJ.’
Lord Hailsham of St. Marylebone LC
[1980] UKHL 3, [1981] AC 1, [1980] UKHL TC – 54 – 413, [1981] AC 1, [1980] 2 WLR 416, 54 TC 413, [1980] TR 85, [1980] 1 All ER 884
Bailii, Bailii
Recreational Charities Act 1958 1, Charities Act 1960
England and Wales
Citing:
At first InstanceInland 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 . .
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 . .

Cited by:
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 . .
CitedHelena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
helena_hmrcCA2012
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 . .

These lists may be incomplete.
Updated: 01 February 2021; Ref: scu.248642