Notes For the definition of charity, see 4 Halsbury's Laws 3rd Edn) 206-213, paras 486-491, for charities for educational purposes, see ibid, 218-212, paras 496-499, and for charities for other public purposes beneficial to the community, see ibid, 226-232, paras 506-513.
For cases on the subject of charitable purposes generally, see 8 Digest (Repl) 312-315,
1-12, for cases on charities for educational purposes, see ibid, 336-331, 91-126, and for cases on charities for other public purposes beneficial to the community, see ibid, 342-351, 235-312
Cases referred to in judgments*
A-G v Heelis (1824) 2 Sim & St 67, 2 LJOSCh 189, 57 ER 270, 8 Digest (Repl) 343, 246.
Beaumont v Oliveira (1869) 4 Ch App 309, 38 LJCh 239, 20 LT 53, 33 JP 391, 8 Digest (Repl) 346, 272
Bowman v Secular Society Ltd [1917] AC 406, [1916-17] All ER Rep 1, 86 LJCh 568, 117 LT 161, 8 Digest (Repl) 359, 378
British School of Egyptian Archaeology, Re. Murray v Public Trustee [1954] 1 All ER 887, [1954] 1 WLR 546, Digest (Cont Vol A) 92, 118a
Cranston, Re, Webb v OIdfield [1898] 1 IR 431, 8 Digest (Repl) 352,131
General Medical Council v lnland Revenue Com'rs, English Branch Council of General Medical Council v Inland Revenue Com'rs [1918] All ER Rep 352, 97 LJKB 578, 139 LT 225, 13 Tax Cas 819, 28 Digest (Repl) 316, 1383
General Nursing Council for England and Wales v St Marylebone Corp'n. [1959] 1 All ER 325, [1959] AC 540, [1959] 2 WLR 308, 123 JP 169, 38 Digest (Repl) 536, 348
Hunter v A-G [1899] AC 309, [1895-99] All ER Rep 558, 68 LJCh 449, 80 LT 732, 8 Digest (Repl) 320, 227.
Income Tax Special Purpose Com'rs v Pemsel [1891] AC 53I, [1891-94] All ER Rep 28, 61 LJQB 265, 65 LT 621, 55 JP 805, 8 Digest (Repl) 32I, 1
Inland Revenue Com'rs v City of Glasgow Police Athletic Association [1953] 1 All ER 747, [1953] AC 380, 117 JP 201, 28 Digest (Repl) 320, 1406
Karen Kayemeth Le Jisroel Ltd v lnland Revenue Com'rs [1931] 2 KB 465; affirmed HL [1932] AC 650, [1932] All ER Rep 971, 101 LJKB 459, 147 LT 161, 38 Digest (Repl) 317, 1395
Lopes, Re, Bence-jones v Zoological Society of London [1931] 2 Ch 130, [1930] All ER Rep 45, 100 LJCh 295, 146 LT 8, 8 Digest (Repl) 329, 115.
Morice v Durham (Bishop of) (I804) 9 Ves 399, 32 ER 656; affirmed (1805) 10 Ves 522, [1803-13] All ER Rep 451, 32 ER 947, 8 Digest (Repl) 390, 836
Royal College of Nursing v St Marylebone Corp'n [1959] 3 All ER 663, [I959] 1 WLR 1077, 114 JP 49, 38 Digest (Repl) 537, 350
Royal College of Surgeons of England v National Provincial Bank Ltd [1952] 1 All ER 984, [1952] AC 63 revising sub nom Re Bland-Sutton's Will Trusts, National Provincial Bank Ltd v Middlesex Hospital [1951] 1 All ER 494, [1951] Ch 485, 8 Digest (Repl) 327, 96
Scottish Burial Reform and Cremation Society Ltd v Glasgow City Corp'n [I967] 3 All ER 215, [1968] AC 138, [I967] 3 WLR 1132, 135 JP 30, Digest (Cont Vol C) 65, 429a
Smith v Incorporated Council of Law Reporting for England and Wales [1914] 3 KB 674, 83 LJKB 171,111 LT 848, 6 Tax Cas 477, 28 Digest (Repl) 132, 496
Smith v Kerr [1900] 2 Ch 511; affirmed CA [I902] 1 Ch 774, 71 LJCh 369, 86 LT 477, 8 Digest (Repl) 329,113
Tennant Plays Ltd v Inland Revenue Com'rs [1948] 1 All ER 506, 28 Digest (Repl) 319, 1403
Thomson v Trustees of the Honourable Society of the Inner Temple (30th May 1967) unreported
Wedgwood Re Allen v Wedgwood [1915] 1 Ch 113, [1914-15] All ER Rep 322, 84 LJCh 107, 112 LT 66 8 Digest (Repl) 348, 293
Westminster City Council v Royal United Service Institution [1938] 2 All ER 545, 38 Digest (Repl) 580, 613
Cases also cited
A-G Brown (1818) 1 Swan 265
A-G v Marchant (1866) LR 3 Eq 424
A-G v National Provincial and Union Bank of England [1924] AC 262, [1923] All ER Rep 123
Brighton College v Marriott [1926] AC 192, [1925] All ER Rep 600.
Chartered Insurance Institute v London Corp'n [1957] 2 All ER 638, [1957] 1 WLR 867.
Delius' Wlll Trusts, Re, Emanuel v Rosen [1957] 1 All ER 854, [1957] Ch 299
Foveaux, Re [1895] 2 Ch 501
Gilmour v Coats [1949] 1 All ER 848, [1949] AC 426
Geologists' Association v Inland Revenue Com'rs (1928) 14 Tax Cas 271
Hall v Derby Sanitary Authority (1885) 16 QBD 163
Hoare v Osborne (1866) LR 1 Eq 585
Incorporated Council of Law Reporting for England and Wales, Re Duty on the Estate of (?) (1888) 22 QBD 279.
Inland Revenue Comr's v Falkirk Temperance Cafe Trust 1927 SC 261.
Inland Revenue Com'rs v Forrest (1890) 15 App Cas 334.
Jones v Williams (1767) Amb 651.
Kendall v Granger (1842) 5 Beav 300.
London University v Yarrow (1857) 1 De G & J 72.
Macduff, Re, Macduff v Macduff [1896] 2 Ch 451 [1895-99] All ER Rep 154.
National Anti-Vivisection Society v Inland Revenue Com'rs [1947] 2 All ER 217, [1948] AC 31.
Nightingale v Goulborn (1848) 2 Ph 594, [1843-6o] All ER Rep 420.
Oppenheim v Tobacco Securities Trust Co Ltd [1951] 1 All ER 31, [1951] AC 297.
Strakosch (deed), Re, Temperley v A-G [1949] 2 All ER 6, [1949] Ch 529
Williams' Trustees v Inland Revenue Com'rs [1947] 1 All ER 513, [1947] AC 447
Wokingham Fire Brigade Trusts, Re, Martin v Hawkins [1951] 1 All ER 454, [1951] Ch 373.
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