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: 1993 To: 1993
This page lists 4 cases, and was prepared on 20 May 2019.
Sheppard and Another v Inland Revenue Commissioners, Inland Revenue Commissioners v Sheppard Ind Summary, 05 April 1993; Times, 23 February 1993; Gazette, 07 April 1993
23 Feb 1993
Chd
Charity, Corporation Tax
A Charity Tax avoidance plan was lawful. A company made payments to a charity which then employed them as charity trustees. Since the result was clearly to benefit the charity, and its purposes. The obtaining of a relief from tax, and the making use of an exemption are different for this purpose. The claiming of a tax credit is not a claiming of a relief.
Income and Corporation Taxes Act 1988 703 709 - Income and Corporation Taxes Act 1970 460(3)
In Re Tonbridge School Chapel; ConC 23-Feb-1993 - Times, 23 February 1993
Peggs and Others v Lamb and Others Independent, 20 April 1993; [1994] Ch 172
20 Apr 1993
ChD
Morritt J
Charity
Where beneficiaries had dwindled and income increased, the class of beneficiaries was extended. A gift to a class of people would be construed to be charitable unless there was something in the gift to exclude the presumption. It had been submitted that: "the trust was one for the benefit of the community in a particular area without the specification of any particular purpose with the consequence that the permitted purposes are limited to those within the spirit and intendment of the preamble." Morritt J held this was not an oxymoron.
Charities Act 1960 13(1)(d)
1 Citers
Regina v Wain; CACD 1-Nov-1993 - Ind Summary, 01 November 1993