Sheppard and Another v Inland Revenue Commissioners, Inland Revenue Commissioners v Sheppard: ChD 23 Feb 1993

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.


Ind Summary 05-Apr-1993, Times 23-Feb-1993, Gazette 07-Apr-1993


Income and Corporation Taxes Act 1988 703 709, Income and Corporation Taxes Act 1970 460(3)


England and Wales

Charity, Corporation Tax

Updated: 02 June 2022; Ref: scu.89221