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

Core Citations

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CONSIDERS

• Inland Revenue v Falkirk Temperance Café Trust
• Farley v Westminster Bank
• Re Smith. Public Trustee v Smith

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• Keren Kayemeth Le Jisroel Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

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

CITES

• Re Macduff. Macduff v Macduff
• Re Grove-Grady. Plowden v Lawrence
• Verge v Somerville

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• Inland Revenue v Falkirk Temperance Café Trust
• Keren Kayemeth Le Jisroel Ltd v Commissioners of Inland Revenue
• Farley v Westminster Bank
• Dunne v Byrne
• Houston v Burns
• Dolan v MacDermot
• Attorney General v National Provincial and Union Bank of England
• Re Smith. Public Trustee v Smith
• Morice v The Bishop of Durham
• Commissioners for Special Purposes of the Income Tax v Pemsel
• Goodman and Another v The Mayor, Company of Saltash

CONSIDERS

• Income Tax Act 1918
• Income Tax Act 1918 - Articles : S-37
• Charitable Gifts Act 1601

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• Mortmain and Charitable Uses Act 1888 - Articles : S-13

REPORTED OPINION OF in

• [1947] UKHL J0321-2
• [1947] 1 All ER 513
• 63 TLR 352

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• 27 TC 409
• [1947] AC 447

FOLLOWED in

• Re Sanders' Will Trusts. Public Trustee v McLaren
• Re Banfield, decd
• Re Cole.; Westminster Bank Ltd v Moore

REFERRED in

• Helena Housing Ltd v Revenue and Customs Commissioners
• Re Banfield, decd
• Shaw, deceased, Re Public Trustee v Day

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• D v Commissioner of Inland Revenue (1950-1985) MSTC 14;
• Peggs v Lamb
• Re North Devon & West Somerset Relief Fund Trusts
• Lam Joon Shu and Others v Attorney General
• R Meaker v Picot, Bowick and Hibbert (Née Meaker) (Executors of The Will of B. Meaker)

CITED in

• D'Aguiar v Inland Revenue Commissioner
• D'Aguiar v Inland Revenue Commissioner
• Connery v Williams Business College Ltd and another

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• Chapman and Another v Attorney General of Barbados
• Thompson v Federal Commissioner of Taxation
• AYSA Amateur Youth Soccer Assoc v CRA
• Incorporated Council of Law Reporting (Queensland) v Federal Commissioner of Taxation
• Peter Stanislaus D'Aguiar v Inland Revenue Commissioner
• Attorney General v Royal Trust Company and Another
• Attorney General v Charity Commission for England and Wales and Others
• Radmanovich and Others v Nedeljkovic and Others
• Re Greenpeace of New Zealand Inc.
• Re Greenpeace of New Zealand Inc.

CONSIDERED in

• Incorporated Council of Law Reporting for England and Wales v Attorney General
• Groote Eylandt Aboriginal Trust Incorporated (NT 00142C)(First Plaintiff) v Deloitte Touche Tohmatsu (A Firm)(First Defendant)
• Re South Place Ethical Society

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• R Charity Commission for England and Wales
• Bridge Trust Company Ltd v Att Gen
• D'Aguiar v Commissioner of Inland Revenue
• Helena Housing Ltd v Revenue and Customs Commissioners
• Attorney General v Royal Trust Company Ltd et Al
• Re Endacott, decd.; Corpe v Endacott

APPROVED in

• Downing v Federal Commissioner of Taxation

DISTINGUISHED in

• Harding v R & C Commissioners

APPLIED in

• Commissioners of Inland Revenue v McMullen

This document cites

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• Goodman and Another v The Mayor, Company of Saltash
• Keren Kayemeth Le Jisroel Ltd v Commissioners of Inland Revenue
• Commissioners for Special Purposes of the Income Tax v Pemsel
• Re Smith. Public Trustee v Smith
• Inland Revenue v Falkirk Temperance Café Trust



See all quotations

• Dolan v MacDermot
• Verge v Somerville
• Farley v Westminster Bank
• Attorney General v National Provincial and Union Bank of England
• Dunne v Byrne
• Re Grove-Grady. Plowden v Lawrence
• Re Smith. Public Trustee v Smith
• Morice v The Bishop of Durham
• Re Macduff. Macduff v Macduff
• Inland Revenue v Falkirk Temperance Café Trust
• Keren Kayemeth Le Jisroel Ltd v Commissioners of Inland Revenue
• Farley v Westminster Bank
• Houston v Burns
• Income Tax Act 1918
• Income Tax Act 1918
• Charitable Gifts Act 1601
• Mortmain and Charitable Uses Act 1888