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: 2004 To: 2004
This page lists 3 cases, and was prepared on 20 May 2019.
Sir Graham Stanley Latimer and others - Trustees for the Crown Forestry Rental Trust v The Commissioner of Inland Revenue [2004] UKPC 13; Times, 19 March 2004
25 Feb 2004
PC
Lord Nicholls of Birkenhead, Lord Millett, Lord Walker of Gestingthorpe, Sir Martin Nourse, Sir Kenneth Keith
Income Tax, Charity
PC (New Zealand) The Crown created a charitable trust for certain Maori people. Upon exhaustion of the purpose, the fund was to revert to the Crown. The trustees appealed a finding of liability to income tax. Held: A charitable trust could co-exist with a non-charitable trust. "The distinction is between ends, means and consequences. The ends must be exclusively charitable. But if the non-charitable benefits are merely the means or the incidental consequences of carrying out the charitable purposes and are not ends in themselves, charitable status is not lost." The fact that some residue might revert to a non-charitable purpose on the trust coming to an end need not defeat the charitable nature of the trust. The trust was exempt.
1 Cites
[ PC ] - [ Bailii ] - [ PC ]
Church of England Children's Society v Customs and Excise [2004] UKVAT V18633
8 Jun 2004
VDT
Dr Nuala Brice, chairman, and Mr L G Wilkinson FCIB
VAT, Charity
Value Added Tax Act 1994 5(2)(a)
1 Citers
[ Bailii ]
Jonathan Macartney Ball v Druces and Attlee (A Firm) (No 2) [2004] EWHC 1402 (QB); [2004] PNLR 746
22 Jun 2004
QBD
Mr Justice Nelson
Professional Negligence, Charity
1 Citers
[ Bailii ]