Williams (H. J.) Trustees v Commissioners of Inland Revenue

JurisdictionEngland & Wales
CourtCourt of Appeal
Year1947
Date1947

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12 cases
  • Commissioners of Inland Revenue v Baddeley and Others (Trustees of the Newtown Trust)
    • United Kingdom
    • House of Lords
    • 17 February 1955
    ...think that, whatever view may he taken of it this case is governed by the recent decision of this House in ( Williams' Trustees v. C.I.R. [1947] A.C 447). 5 Before, however, I examine that case and certain other cases which must. I think, guide your Lordships' decision. I must first dispose......
  • Commissioners of Inland Revenue v Baddeley
    • United Kingdom
    • Court of Appeal
    • 18 May 1953
    ...charitable: (see Trustees of Sir H.J. Williams's Trust v. Commissioners of Inland Revenue, 27 Tax Cases, 409, at pages 426 and 427; 1947 Appeal Cases, 447, at page 455). There is, however, a class of cases typified by Goodman v. Mayor of Saltash, 7 Appeal Cases, 633, which are by no means e......
  • Helena Housing Ltd v Revenue and Customs Commissioners
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 9 May 2012
    ...subsequent cases, the main landmarks on the way towards the present position. [35]The first of these is Williams' Trustees v IR CommrsELR[1947] AC 447; (1947) 27 TC 409, where the issue concerned the eligibility for the charitable income tax exemption of a trust for promoting Welsh interest......
  • Groote Eylandt Aboriginal Trust Incorporated (NT 00142C)(First Plaintiff) v Deloitte Touche Tohmatsu (A Firm)(First Defendant)
    • Australia
    • Supreme Court
    • 20 January 2017
    ... ... of the community Commissioners for Special Purposes of Income Tax v Pemsel ... ; (2014) 251 CLR 640 , Latimer v Commissioner of Inland Revenue [2004] 3 NZLR 157 , Plan B Trustees Limited v ... Taxation [1962] HCA 52 ; (1962) 108 CLR 451 , Williams' Trustees v Inland Revenue Commissioners [1947] AC 447 , ... ...
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