Commissioners for Special Purposes of the Income Tax v Pemsel
| Jurisdiction | UK Non-devolved |
| Court | House of Lords |
| Judgment Date | 20 July 1891 |
| Judgment citation (vLex) | [1891] UKHL J0720-1 |
| Date | 20 July 1891 |
Commissioners for Special Purposes of the Income Tax
and
Pemsel.
[1891] UKHL J0720-1
House of Lords
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...
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302 cases
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Re the Worth Library
...are for the public benefit, such presumption did not arise in relation to the fourth. Commissioners of Income Tax v. PemselELR [1891] A.C. 531 and National Anti-Vivisection Society v. Inland Revenue CommissionersELR [1948] A.C. 31 followed. 3. That the court should lean in favour of a const......
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St Brigid's RFC Company Ltd by Guarantee v St Laurence O'Toole Diocesan Trust Company Ltd by Guarantee and Anor
... ... The Archbishop approved the purchase for the purposes of, variously, providing a “parish centre and sports ... approval of a deduction from the parish's divisible income to defray interest and capital, promising that, if the ... 11 of his judgment in Mohan v Revenue Commissioners [2025] IEHC 63 (“ Mohan ”), Simons J. emphasised ... identified by Lord Macnaghten in Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531 , which ... ...
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National Tourism Development Authority v Coughlan
...the sole criterion in construing a charity. As Lord Magnaghten commented in Commissioner for Special Purposes of Income Tax v. Pemsel [1891] A.C. 531 at p. 583:- "No doubt the popular meaning of the words 'charity' and 'charitable' does not coincide with their legal meaning; and no doubt it......
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Campbell College, Belfast (Governors) v Northern Ireland Valuation Commissioner
...(see some of the earlier authorities reviewed and the conclusions reached by Lord Buckmaster in Bourne v. Keane 1919 A.C. 815C.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 exempti......
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5 firm's commentaries
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Court Of Appeal Summaries (May 4 ' 8, 2020)
...Centenary Hospital Association(1989), 59 D.L.R. (4th) 449 (Ont. S.C.), Commissioners for Special Purposes of the Income Tax v. Pemsel, [1891] A.C. 531 (H.L.), Dames du Bon Pasteur v. R., [1952] 2 S.C.R. 76, Towle Estate v. Minister of National Revenue (1966), [1967] S.C.R. 133, Rodaro v. Ro......
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The Canada Not-For-Profit Corporations Act And Quebec Trust Law: A New Opportunity For Quebec Donors
...developed by the courts culminating in the House of Lord's decision Commissioners for Special Purposes of the Income Tax Act v. Pemsel, [1891] AC 531 (HL), is used to determine what purposes are charitable. At common law, purposes and activities are charitable if they fall within one or mor......
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'A Review of Not-For-Profit Organisations, Their Giving, and the new Money Laundering, Anti-Terrorism and Asset Freezing Legislation Implemented in the US, Canada, UK, France and Germany '
...Law Project v United States Department of Justice, (2003), 352 F.ed 382(9th Circuit) US case Income Tax Commissioners v Pemsel [1891] AC531 UK Madigan v Telemarketing Associates (2003) US case Montessori School of Paris, Inc. v Commissioner, 75 T.C.480(1980) US case Footnotes There are more......
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Not-for-Profit changes announced in 2011/12 Federal Budget
...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......
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26 books & journal articles
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Religious charitable status and public benefit in Australia.
...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......
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The limits imposed upon freedom of testation by the boni mores: Lessons from Common Law and Civil Law continental) legal systems
...See similar remarks by Lord Cross at 644 and Lord Fraser at 650. 47 Oakley Parker and Mellows The Modern Law of Trusts (1998) 379. 48 [1891] AC 531. 49 583. © Juta and Company (Pty) means of charitable trusts on the grounds of, inter alia, race, nationality and religion, as long as this qua......
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A CHARITY IN ALL BUT LAW: THE POLITICAL PURPOSE EXCEPTION AND THE CHARITABLE SECTOR.
...[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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Can artificial intelligence, RegTech and CharityTech provide effective solutions for anti-money laundering and counter-terror financing initiatives in charitable fundraising
...in-text reference is not exhaustive. Forcompleteness you may wish to refer to Commissioners for Special Purposes of Income Tax vPemsel [1891] AC 531, the Recreational Charities Act 1958 and the Charities Acts 1992, 1993 and2006, as a background to whence the current form of the law came. Ch......
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