Dr Barnardo's Homes National Incorporated Association v Commissioners for Special Purposes of the Income Tax Acts

[1921] 2 A.C. 1

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Between: Dr Barnado's Homes National Incorporated Association - Appellant
And: Commissioner for Special Purposes of the Income Tax Acts - Respondents

Court:

Judges: Viscount Finlay
Viscount Cave
Lord Atkinson
Lord Sumner

Subject References:
REVENUE
INCOME TAX
EXEMPTION OF CHARITIES
Residuary Bequest
Ascertainment of Residue
Income Tax on Interim Dividends

Legislative References:
Income Tax Act, 1842 (5 & 6 Vict. c. 35) - s. 88, Sch. C, r. 3; s. 105

Judgment date: 14 March 1921

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ORDER

Order of the Court of Appeal affirmed and appeal dismissed with costs.