Re South Place Ethical Society

JurisdictionEngland & Wales
Date1980
Year1980
CourtChancery Division
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16 cases
  • Helena Partnerships Limited v HM Revenue & Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 12 April 2010
    ...the Court of Appeal). Mr Henderson relies for support for this conclusion on the decision of Dillon J in Re South Place Ethical Society [1980] 1 WLR 1565 at 1574C-1575D. Dillon J said “Russell L.J., in [Law Reporting] at pp. 88–89, seems to have taken the view that the court can hold that t......
  • Helena Housing Ltd v Revenue and Customs Commissioners
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 9 May 2012
    ...There have been other comments about Russell LJ's formulation in cases since 1971, but none is of more than persuasive force. In Re South Place Ethical Society [1980] 1 W.L.R. 1565 at 1574–5 Dillon J referred to Russell LJ as having taken the view that the court could hold that there are pu......
  • R (Williamson) v Secretary of State for Education & Employment
    • United Kingdom
    • House of Lords
    • 24 February 2005
    ...almost always remarked on its difficulty. Two illuminating cases are the decisions of Dillon J in In re South Place Ethical Society [1980] 1 WLR 1565 and that of the High Court of Australia in Church of the New Faith v Commissioner of Pay-Roll Tax (Victoria) (1983) 154 CLR 120, both of whi......
  • Helena Housing Ltd v Revenue and Customs Commissioners
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 6 April 2011
    ...Ch 265 Scottish Burial Reform and Cremation Society Ltd v Glasgow City Corp ELR[1968] AC 138 South Place Ethical Society, Re WLR[1980] 1 WLR 1565 Williams' Trustees v IR Commrs ELRTAX[1947] AC 447; 27 TC 409 Corporation tax - Relief - Charity - Registered social landlord - Objects "for the ......
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2 books & journal articles

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