Commissioners for Special Purposes of the Income Tax v Pemsel
| Jurisdiction | UK Non-devolved |
| Judgment Date | 20 July 1891 |
| Judgment citation (vLex) | [1891] UKHL J0720-1 |
| Court | House of Lords |
| 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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416 cases
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National Tourism Development Authority v Coughlan
...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......
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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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Construction Industry Training Board v Attorney General
... ... 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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Guild v Commissioners of Inland Revenue
... ... testator's bequest of residue was not an exempt transfer for the purposes of paragraph 10 of Schedule 6 to the Finance Act 1975. That was the Act, ... " and "charitable" are stated to have the same meanings as in the Income Tax Acts. Section 360(3) of the Income and Corporation Taxes Act 1970 ... 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 ... ...
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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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30 books & journal articles
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Table of cases
...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......
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Table of cases
...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......
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SHIFTING PARADIGM OF INVESTMENT BY CHARITIES
...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......
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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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