A gift over to the Crown was held to be impressed with a charitable trust for the relief of the national debt and so charitable.
Citations:
(1799) 4 Ves 227
Jurisdiction:
England and Wales
Cited by:
Cited – Sir 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.
Lists of cited by and citing cases may be incomplete.
Charity
Updated: 26 November 2022; Ref: scu.194634