Trustees of Londonderry Presbyterian Church House v Commissioners of Inland Revenue
| Jurisdiction | Northern Ireland |
| Judgment Date | 01 January 1946 |
| Date | 01 January 1946 |
| Court | Court of Appeal (Northern Ireland) |
- Charity - Premises held on trust for assisting and helping in religious, moral, social and recreative life of members of church in a particular locality - Whether trust for charitable purposes only - Income Tax Act, 1918 (8 9 Geo. 5, c. 40), s. 37 (1) (a) - Finance Act, 1921 (11 12 Geo. 5, c. 32), s. 30 (1) (a).
By a trust deed certain premises were vested in trustees "upon trust to permit the same or any part thereof to be used as a Hall for meetings or for Social or Recreational purposes in connection with the various Presbyterian Churches in the City of L. and the surrounding district or as a Hostel or Boarding House or as a Library or for such other purpose or purposes as the Board of Governors . . . shall from time to time think fit." The trust deed further declared its true intention and meaning to be that the premises should be used "for the purposes of assisting and helping in the religious, moral, social and recreative life of those connected with the Presbyterian Church in the City of L.and surrounding district in such manner as the Board of Governors . . . shall from time to time think right." The trustees claimed exemption from income tax on the ground that the trust under which the premises were held was a trust for charitable purposes only within s. 37 (1) (a) of the Income Tax Act, 1918, and s. 30 (1) (a) of the Finance Act, 1921, but this claim was rejected by the Special Commissioners who stated a case for the opinion of the High Court. MacDermott J. held that the trust was not one solely for the advancement of religion but that it was a trust for purposes beneficial to a section of the community within the fourth category of charitable trusts enumerated by Lord Macnaghten in Commissioners for Special Purposes of Income Tax v. PemselELR [1891], A.C. 531, 583, and that accordingly the trust was one for charitable purposes only. Held, by the Court of Appeal (Andrews L.C.J., Babington L.J. and Black J.)(1) that the trust was not one solely for the advancement of religion because on the true...
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Commissioners of Inland Revenue v Baddeley
...objects. In this respect, therefore, the present case is, in my judgment, essentially distinct from Trustees of Londonderry Presbyterian Church House v. Inland Revenue Commissioners, 1927 Tax Cases, page 431. In the deed which was in that case under consideration, the main object of thedisp......
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Baddeley and Others (Trustees of the Newtown Trust) v Commissioners of Inland Revenue
...I must now examine the case of Trustees of the Londonderry Presbyterian Church House v. Commissioners of Inland Revenue, 27 T.C. 431; [1946] N.I. 178. The Appellants relied on it for two purposes: first as an authority on the question whether the trust purposes in this case are charitable i......
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Commissioners of Inland Revenue v Baddeley and Others (Trustees of the Newtown Trust)
...that in doing so I find myself in complete agreement with the Court of Appeal of Northern Ireland who in Londonderry Presbyterian Church House v. Commissioners of Inland Revenue 27 Tax Cases 431 had to construe a deed which is essentially comparable with that which your Lordships are consid......
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Baddeley and Others (Trustees of the Newtown Trust) v Commissioners of Inland Revenue
...I must now examine the case of Trustees of the Londonderry Presbyterian Church House v. Commissioners of Inland Revenue, 27 T.C. 431; [1946] N.I. 178. The Appellants relied on it for two purposes: first as an authority on the question whether the trust purposes in this case are charitable i......