Church Finance in UK Law

Leading Cases
  • Bourne v Keane
    • House of Lords
    • 03 Jun 1919
  • Dreyfus Foundation Inc. v Commissioners of Inland Revenue
    • House of Lords
    • 28 Jul 1955
    ...... applicable solely towards the repairs of any cathedral, college, church or chapel, or any building used solely for the purpose of divine worship, ... interpretation placed on Section 37 by Section 21 of the Finance Act, 1923, which provided for the exemption of charities in the Irish Free ......
  • Boswell v Coaks
    • House of Lords
    • 30 Abr 1894
  • Gallagher v Church of Jesus Christ of Latter-Day Saints
    • House of Lords
    • 30 Jul 2008
    ...... but one of the other buildings are entitled to exemption under the following provisions of paragraph 11 of Schedule 5 of the Local Government Finance Act 1988 (as amended), which appear under the heading "Places of religious worship, etc": "(1) A hereditament is exempt to the extent that ......
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Books & Journal Articles
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Law Firm Commentaries
  • Parochial Church Council’s – Ownership Of Land And Property
    • Mondaq United Kingdom
    • 5 de Junio de 2013
    ...... no new property falling within these classes is to be acquired by a Parochial Church Council without the consent of the Diocesan Board of Finance. Further any such property must be vested in the Diocesan Board of Finance. As such a Parochial Church Council cannot own property falling within ......
  • Chancel Repair Liability
    • Mondaq United Kingdom
    • 2 de Agosto de 2007
    ...... a couple's fight against liability for repairs to the chancel of a church in Warwickshire has been much reported recently. . In 2003 the House of ..., media and entertainment, private client, project and trade finance, property, property finance and tax. The firm combines the benefits of ......
  • Revised HMRC Guidance On Payments To Overseas Bodies
    • Mondaq United Kingdom
    • 25 de Septiembre de 2011
    ...... The Finance Act 2010 introduced an element of subjectivity to this requirement such ... exemple scenarios: In the first scenario, a pastor from a foreign church visits a UK 'partner parish'. The UK church decides to donate £500 to ......
  • Weekly Tax Update - Monday 22 July 2013
    • Mondaq United Kingdom
    • 31 de Julio de 2013
    ...1 GENERAL NEWS. 1.1 Finance Act 2013. Finance Bill 2013 received Royal Assent on 17 July 2013. The ... of construction of a new residential home incorporating an existing church. The dispute between HMRC and Astral Construction Ltd was whether the ......
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