Royal College of Surgeons of England v National Provincial Bank Ltd: HL 1952

The College was established to promote and encourage the study and practice of the art and science of surgery. The professional protection of members of the College (not a charitable purpose) was held to be ‘an incidental though an important and perhaps necessary consequence of the work of the College in carrying out its main object’.
Held: Some charitable trusts are inevitably likely to benefit some individuals, but they do not thereby lose that charitable status. If the main purpose of the body of persons is charitable and the only elements in its constitution and operations which are non-charitable are merely incidental to that main purpose, that body of persons is a charity notwithstanding the presence of those elements.


[1952] AC 631


England and Wales

Cited by:

CitedSir Graham Stanley Latimer and others – Trustees for the Crown Forestry Rental Trust v The Commissioner of Inland Revenue PC 25-Feb-2004
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.
CitedInland Revenue Commissioners v Glasgow Police Athletic Association HL 9-Mar-1953
The House was asked whether the taxpayer association was established for ‘Charitable purposes only’ so as to benefit from tax exemptions. The association promoted sporting activities among members of the Glasgow police.
Held: Though the . .
Lists of cited by and citing cases may be incomplete.


Updated: 29 April 2022; Ref: scu.194632