Commissioners for Special Purposes of the Income Tax v Pemsel

JurisdictionEngland & Wales
CourtHouse of Lords
Judgment Date20 July 1891
Judgment citation (vLex)[1891] UKHL J0720-1
Date20 July 1891

[1891] UKHL J0720-1

House of Lords

Commissioners for Special Purposes of the Income Tax
and
Pemsel.
1

After hearing Counsel, as well on Thursday the 20th, as Friday the 21st, and Monday the 24th days of March 1890, upon the Petition and Appeal of the Commissioners for Special Purposes of the Income Tax, Somerset House, Strand, in the county of Middlesex, praying, That the matter of the Order set forth in the Schedule thereto, namely, an Order of Her Majesty's Court of Appeal, of the 21st of December 1888, might be reviewed before Her Majesty the Queen in Her Court of Parliament, and that the said Order might be reversed, varied, or altered, or that the Petitioners might have such other relief in the premises as to Her Majesty the Queen in Her Court of Parliament might seem meet; as also upon the printed Case of John Frederick Pemsel, lodged in answer to the said Appeal; and due consideration had this day of what was offered on either side in this Cause:

2

It is Ordered and Adjudged, by the Lords Spiritual and Temporal, in the Court of Parliament of Her Majesty the Queen assembled, That the said Order of Her Majesty's Court of Appeal of the 21st of December 1888, complained of in the said Appeal, be, and the same is hereby Affirmed, and that the said Petition and Appeal be, and the same is hereby dismissed this House: And it is further Ordered, That the Appellants do pay or cause...

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312 cases
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    ...rates. It is not disputed that the school is within the class of educational charities in the legal sense explained in C.I.R. v. Pemsel [1891] A.C. 531, and it is not disputed that eleemosynary educational charities are exempt by statute. The question is whether the statutory exemption is w......
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  • Wahr-Hansen v Bridge Trust Company Ltd
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    ...473, distinguished. (9) Houston v. Burns, [1918] A.C. 337; (1918), 87 L.J.P.C. 99. (10) Income Tax Special Purpose Commrs. v. Pemsel, [1891] A.C. 531; [1891-4] All E.R. Rep. 28, dicta of Lord Macnaghten applied. (11) Incorporated Council of Law Reporting (England & Wales) v. Att.-Gen., ......
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1 firm's commentaries
  • Not-for-Profit changes announced in 2011/12 Federal Budget
    • Australia
    • Mondaq Australia
    • 27 June 2011
    ...Uses 1601 43 Elizabeth 1 c.4. 3.following the terminology used in The Commissioners for Special Purposes of Income Tax v. Pemsel [1891] AC 531; [1891-1894] All ER Rep 28 4. Aid / Watch Incorporated v. FC of T [2010] HCA 42; 2010 ATC 20-227; (2010) 77 ATR 195 5.Federal Commissioner of Taxati......
11 books & journal articles
  • Using the Wrong Policy Tools: Education, Charity, and Public Benefit
    • United Kingdom
    • Journal of Law and Society Nbr. 39-4, December 2012
    • 1 December 2012
    ...purposes: G. Jones,History of the Law of Charity 1532±1827 (1969) 121±2; Commissioners for SpecialPurposes of Income Tax v. Pemsel [1891] A.C. 531, 580 (Lord Macnaghten).41 Independent Schools Council, op. cit., n. 12, paras. 44, 53.42 Verge, op. cit., n. 36; Compton, op. cit., n. 37, p. 12......
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    • Australia
    • Melbourne University Law Review Vol. 35 Nbr. 2, August 2011
    • 1 August 2011
    ...Does It Have to Be So Complicated?' (2008) 37 Australian Tax Review 17. (9) Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531; Chesterman v Federal Commissioner of Taxation (1925) 37 CLR 317. The latter case followed the former in holding that the common law meanin......
  • Religious charitable status and public benefit in Australia.
    • Australia
    • Melbourne University Law Review Vol. 35 Nbr. 3, December 2011
    • 1 December 2011
    ...registering, and we've even put our charity number on our letterhead!' (11) Commissioners for Special Purposes of the Income Tax v Pemsel [1891] AC 531, 583 (Lord (12) 'To advance religion' includes 'to promote spiritual teaching in a wide sense, to spread its message, or to take positive s......
  • A CHARITY IN ALL BUT LAW: THE POLITICAL PURPOSE EXCEPTION AND THE CHARITABLE SECTOR.
    • Australia
    • Melbourne University Law Review Vol. 42 Nbr. 2, April 2019
    • 1 January 2019
    ...[1949] AC 426, 442-3 (Lord Simonds); Donald Poirier, Charity Law in New Zealand (Department of Internal Affairs, 2013) 72; ibid 6. (6) [1891] AC 531, 583 ('Pemsel'). Lord Macnaghten's formulation has been attributed to the definition advanced by the plaintiffs in Morice v Bishop of Durham (......
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