Commissioners of Inland Revenue v McMullen
| Jurisdiction | England & Wales |
| Year | 1978 |
| Date | 1978 |
| Court | Chancery Division |
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5 cases
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Guild v Commissioners of Inland Revenue
...from a position of relative social disadvantage. Reliance was placed on a passage from the judgment of Walton J. in I.R.C. v. McMullen [1978] 1 W.L.R. 664. That was a case where the Football Association had set up a trust to provide facilities to encourage pupils of schools and universities......
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Commissioners of Inland Revenue v McMullen
...confining his attention to the first part, declared that this was "on its face, simply a trust to promote the playing of games," see [1978] 1 W.L.R. 664, 670. He later explained, at p.673, his disregard of the second part as based on acceptance of the submission that it only expresses "the ......
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RUSSELL'S EXECUTOR v Commissioners of Inland Revenue
...this to be a question of some difficulty. We were referred to I.R.C. v. McMullenWLRWLR, in which it was held both by Walton J. (see [1978] 1 W.L.R. 664) and by a majority in the Court of Appeal (see [1979] 1 W.L.R. 130) that a trust known as the Football Association Youth Trust which had be......
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Commissioners of Inland Revenue v McMullen
...Youth Trust as a charity pursuant to section 4 of the Charities Act 1960. 2 The case in the court below is fully reported in (1978) 1 Weekly Law Reports, 664, and I need not set out the facts. The relevant parts of the trust deed - for I do not think in the end that anything turns on the c......
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