Commissioners for Special Purposes of the Income Tax v Pemsel

JurisdictionUK Non-devolved
Judgment Date20 July 1891
Judgment citation (vLex)[1891] UKHL J0720-1
CourtHouse of Lords
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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474 cases
  • Re the Worth Library
    • Ireland
    • High Court
    • 1 January 1995
    ...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......
  • National Tourism Development Authority v Coughlan
    • Ireland
    • High Court
    • 17 February 2009
    ...CLUB, IN RE; HUNT & ANOR v MCLAREN & ORS 2006 AER (D) 34 (Oct) 2006 EWHC 2386 (CH) CMRS FOR SPECIAL PURPOSES OF INCOME TAX v PEMSEL 1891 AC 531 TOURIST TRAFFIC ACT 1939 S14 TOURIST TRAFFIC ACT 1952 S5 VERGE v SOMERVILLE 1924 AC 496 NOTTAGE, IN RE (NO 1) 1895 2 CH 649 TRAVEL JUST v CANADA (C......
  • Brisbane City Council v Attorney General for Queensland
    • United Kingdom
    • Privy Council
    • Invalid date
    ...being placed at the disposition of private individuals (post, pp. 423E-F,424E-F). Income Tax Special Purposes Commissioners v. Pemsel[1891] A.C. 531, H.L.(E.) andInland Revenue Commissioners v. Yorkshire Agricultural Society [1928] 1 K.B. 611, C.A. applied. (3) That the basis of the defence......
  • Construction Industry Training Board v Attorney General
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 18 May 1972
    ... ... of charities maintained by the Charity Commissioners under section 4 of the Charities Act, 1960. In particular, ... , corporate or not, which is established for purposes which are exclusively charitable according to the law of ... of property dedicated to a charitable purpose a special jurisdiction by way of scheme to amend defects in machinery ... ...
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6 firm's commentaries
27 books & journal articles
  • Table of cases
    • Canada
    • Irwin Books Canadian Perspectives on Animals and the Law Part V. New Tactical Approaches
    • 19 June 2015
    ...65, 2005 CACT 2 (CanLII) (Competition Bureau) .......................... 287 Commissioners for Special Purposes of Income Tax v Pemsel, [1891] AC 531 (HL) ......................................................................................243, 244, 249, 254, 265, 266 Connor v The Princess......
  • SHIFTING PARADIGM OF INVESTMENT BY CHARITIES
    • Singapore
    • Singapore Academy of Law Journal No. 2018, December 2018
    • 1 December 2018
    ...absence of any indication otherwise. 17 See Re Faraker[1912] 2 Ch 488. 18 See Re Withall[1932] 2 Ch 236. 19 See Re Knox[1937] Ch 107. 20[1891] AC 531. It was held that the approved charity was to be given the same scope and effect in tax law as in general law in the absence of contrary indi......
  • Religious charitable status and public benefit in Australia.
    • Australia
    • Melbourne University Law Review Vol. 35 No. 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......
  • Using the Wrong Policy Tools: Education, Charity, and Public Benefit
    • United Kingdom
    • Journal of Law and Society No. 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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