The House considered the meaning of the phrase ‘the advancement of . . social welfare’ in the 1955 Act. Lord Denning said: ‘A person is commonly said to be engaged in ‘social welfare’ when he is engaged in doing good for others who are in need – in the sense that he does it, not for personal or private reasons – not because they are relatives or friends of his – but because they are members of the Community or of a portion of it who need help . . If a person is engaged in improving the conditions of life of others who are so placed as to be in need, he is engaged in ‘social welfare”.
Judges:
Lord Denning
Citations:
[1959] AC 293
Statutes:
Rating and Valuation (Miscellaneous Provisions) Act 1955
Jurisdiction:
England and Wales
Cited by:
Cited – Guild 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.
Local Government, Rating
Updated: 18 May 2022; Ref: scu.273193