Charity - 1993

These cases are extracted from a very large database. The entries on that database are now being published individually to the main swarb.co.uk website in a much improved form. As cases are published here, the entry here will be replaced by a link to the same case in that improved form on swarb.co.uk. In addition the swarb.co.uk site includes very substantial numbers of cases after 2000. Please take the time to look.  

This page lists 4 cases, and was prepared on 05 June 2013. These case are being transferred one by one to the main swarb.co.uk site which presents them better, with links to full text where we have it, and much improved cross referencing.

Sheppard and Another -v- Inland Revenue Commissioners, Inland Revenue Commissioners -v- Sheppard
23 Feb 1993 Chd	Charity, Corporation Tax
	A Charity Tax avoidance plan was lawful. A company made payments to a charity which then employed them as charity trustees. Since the result was clearly to benefit the charity, and its purposes. The obtaining of a relief from tax, and the making use of an exemption are different for this purpose. The claiming of a tax credit is not a claiming of a relief.
	Income and Corporation Taxes Act 1988 703 709 - Income and Corporation Taxes Act 1970 460(3)

In Re Tonbridge School Chapel
23 Feb 1993 ConC	Ecclesiastical, Charity
	A freehold consecrated chapel could be leased out by the owners. There is nothing at common law to prevent such an act. The owners of the school chapel, being a charity and having first obtained the consent of the charity commissioners, the only possible objection lay from the chapel having been consecrated and therefore subject to the jurisdiction of the consistory court. Being a private chapel, however it was not consecrated for public worship, and was not governed by the Act.
	Pastoral Measure 1983 56(2)

Peggs and Others -v- Lamb and Others [1994] Ch 172
20 Apr 1993 ChD Morritt J	Charity	Casemap 1 Citers
	Where beneficiaries had dwindled and income increased, the class of beneficiaries was extended. A gift to a class of people would be construed to be charitable unless there was something in the gift to exclude the presumption. It had been submitted that: "the trust was one for the benefit of the community in a particular area without the specification of any particular purpose with the consequence that the permitted purposes are limited to those within the spirit and intendment of the preamble." Morritt J held this was not an oxymoron.
	Charities Act 1960 13(1)(d)

Regina -v- Wain
1 Nov 1993 CACD	Charity
	A charity collector must hand over what he has collected to the Charity (Lewis v Lethbride distinguished).
	Theft Act 1968 5(3)