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Thellusson v Woodford: 1799

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:

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.
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 26 November 2022; Ref: scu.194634

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