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Linen Industry Research Association and Commissioners of Inland Revenue

Northern Ireland Law Reports (Digests) Irish Jurist Reports (Digests) Irish Law Times Reports (Digests) Cited in Precedent Map Related
Vincent
JurisdictionNorthern Ireland
Judgment Date01 January 1938
Date01 January 1938
CourtKing's Bench Division (Northern Ireland)
[K. B. D., N.I.],
Linen Industry Research Association and Commissioners of Inland Revenue

Association existing for the purpose of carrying on research in the linen industry - Whether entitled to exemption granted to charities - Appeal from decision of Special Commissioners refusing exemption -Jurisdiction of Recorder to hear appeal - "Exemption" - The Income Tax Act, 1918 (8 9 Geo. 5, c. 40), ss. 37, 40, 195, 196, 202 - The Finance Act, 1921. (11 12 Geo. 5, c. 32), s. 30 - The Finance Act, 1925, (15 16 Geo. 5, c. 36), s. 19 - Marginal Note.

The appellants applied to the Commissioners of Inland Revenue under s. 37 of the Income Tax Act, 1918, for exemption from income tax in respect of the financial year ending 5th April, 1934, on the ground that the Association was established for charitable purposes only. The Commissioners refused the claim and the appellants appealed to the Special Commissioners who also refused the claim. The Special Commissioners found as a fact that in the main the objects of the Association were to benefit the Linen industry and that the Association was not established for charitable purposes alone. The appellants required the Special Commissioners to list an appeal before the Recorder; this the Special Commissioners refused to do on the grounds that the Recorder had no jurisdiction to hear the appeal under s. 37 of the Income Tax Act, 1918, determined by them under s. 19 of the Finance Act, 1925. The appellants then requested the Deputy Recorder to list the appeal and...

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