Income Tax Special Purposes Commissioners v Pemsel
1891 · [1891] AC 531
Posted By lanbuk.com
- Facts
- A supported missionary work. The question was whether it was charitable for tax relief.
- Issue
- What does charity mean in law?
- Held
- The House of Lords held it was charitable. Lord Macnaghten grouped charitable purposes into four heads.
- Principle
- Charity covers the relief of poverty, education, religion and other purposes beneficial to the community.
- Why it matters
- The four heads still organise the law where no modern statute applies.
Words and Latin in this note
- Trust
- An arrangement in which a trustee holds property at law but must use it for beneficiaries, or for a charitable purpose. The beneficiaries have the equitable interest. Open the note.
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