Commissioners of Inland Revenue v Helen Slater Charitable Trust Ltd
| Jurisdiction | England & Wales |
| Judge | LORD JUSTICE WALLER,LORD JUSTICE OLIVER,LORD JUSTICE FOX |
| Judgment Date | 19 May 1981 |
| Neutral Citation | [1981] EWCA Civ J0519-3 |
| Docket Number | 81/0234 |
| Court | Court of Appeal (Civil Division) |
| Date | 19 May 1981 |
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12 cases
- Commissioners of Inland Revenue v Joiner
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Sheppard v Commissioners of Inland Revenue (No. 2)
...demand. The meaning of the phrase "applied for charitable purposes" was considered in IR Commrs v Helen Slater Charitable Trust Ltd TAX(1981) 55 TC 230 in relation to the investment of trust funds and Oliver LJ said at p. 250B: Charitable trustees who simply leave surplus income uninvested ......
- Commissioner of Taxation v Word Investments Ltd
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Commissioner of Taxation v Word Investments Ltd
...were sound. The English Court of Appeal, dismissing an appeal from Slade J, rejected a similar argument in Inland Revenue Commissioners v Helen Slater Charitable Trust Ltd49 (admittedly in a different statutory context) in holding that the income of one company having charitable objects was......
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1 books & journal articles
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SHIFTING PARADIGM OF INVESTMENT BY CHARITIES
...from making donations to a foundation for charitable purposes as in Inland Revenue Commissioners v Helen Slater Charitable Trust Ltd[1982] 1 Ch 49. 9Cocks v Manners(1871) LR 12 Eq 574 was in relation to the sisters of charity of St Paul but not the Dominican convent. A slight complication i......