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...

To continue reading

Request your trial
491 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......
  • Campbell College, Belfast (Governors) v Northern Ireland Valuation Commissioner
    • United Kingdom
    • House of Lords
    • 21 April 1964
    ...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......
  • Guild v Commissioners of Inland Revenue
    • United Kingdom
    • House of Lords
    • 27 February 1992
    ...in accordance with the technical meaning of these words in English law: Commissioners for Special Purposes of the Income Tax v. Pemsel [1891] A.C. 531; I.R.C. v. City of Glasgow Police Athletic Association [1953] A.C. 380. For tax purposes, and for them alone, the English law of charity is ......
  • Request a trial to view additional results
6 firm's commentaries
32 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......
  • Table of cases
    • Canada
    • Irwin Books Archive The Law of Trusts. Second Edition Part Four. The Trustee
    • 1 September 2005
    ...152 THE LAW OF TRUSTS 188 Income Tax Special Purposes Commissioners v. Pemsel, [1891] A.C. 531, 61 L.J.Q.B. 265, 3 T.C. 53, 55 J.P. 805, [1891-1894] All E.R. Rep. 28, 65 L.T. 621, 7 T.L.R. 657 (H.L.) ..........................................................61, 62, 67 Inland Revenue Commiss......
  • Serving Two Masters: Commercial Hues and Tax Exempt Organizations(fn*)
    • United States
    • Seattle University School of Law Seattle University Law Review No. 8-01, September 1984
    • Invalid date
    ...to established public policy. Id. at 2026. 59. Id. at 2025-29. 60. Id. at 2029 n.19. 61. Id. at 2025-29. 62. Id. 63. Id. at 2027. 64. 1891 A.C. 531, 65. See Note, supra note 7, at 272-74. 66. Rev. Rul. 69-545, 1969-2 C.B. 117. 67. Id. at 117. In Simon v. Eastern Ky. Welfare Rights Org., 426......
  • 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......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT