swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Charity - From: 1980 To: 1984
This page lists 6 cases, and was prepared on 20 May 2019.
In re South Place Ethical Society; 1980 - [1980] 1 WLR 1565; [1980] 3 All ER 918
Inland Revenue Commissioners v McMullen [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
6 Mar 1980
HL
Lord Hailsham of St. Marylebone LC
Charity
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 & 7 Eliz 2, c 17) - Charities Act 1960 (8 & 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."
Recreational Charities Act 1958 1 - Charities Act 1960
1 Cites
1 Citers
[ Bailii ] - [ Bailii ]
Haslemere Estates Ltd v Baker; 1982 - [1982] 3 All ER 525; [1982] 1 WLR 1109
McGovern v Attorney-General; ChD 1982 - [1982] 1 Ch 321; [1981] 3 All ER 493
Church of the New Faith v Commissioner of Pay-Roll Tax; 1983 - (1983) 154 CLR 136
Joseph Rowntree Memorial Trust Housing Association Ltd v Attorney-General [1983] Ch 159; [1983] 1 All ER 288
1983
Peter Gibson J
Charity, Housing
Housing associations wished to build self-contained dwellings for sale to the elderly. The court was asked whether such activity would be charitable in nature. Held: The proposed schemes were charitable. They were for the relief of the aged, and remained charitable even though individuals would benefit.
Peter Gibson J discussed the compatibility of gifts benefitting individuals with the trust being charitable: "The third objection was that the schemes were for the benefit of private individuals and not for a charitable class. I cannot accept that. The schemes are for the benefit of a charitable class, that is to say the aged having certain needs requiring relief therefrom. The fact that, once the association and the trust have selected individuals to benefit from the housing, those individuals are identified private individuals does not seem to me to make the purpose in providing the housing a non-charitable one any more than a trust for the relief of poverty ceases to be a charitable purpose when individual poor recipients of bounty are selected."
1 Citers
