A legacy to provide dwellings for the working classes and their families resident in the area of Pembroke Dock or within a radius of five miles, with preference for dockworkers and their families, was not a charitable bequest, because the class of beneficiaries was not limited to those who in terms of the law of charity were poor.
Judges:
Harman J
Citations:
[1954] Ch 265
Cited by:
Cited – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
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 . .
Lists of cited by and citing cases may be incomplete.
Charity
Updated: 06 May 2022; Ref: scu.464223
