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

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

Judgment by:
Lord Sumner

My Lords, I concur.

Viscount Finlay - My Lords, I am informed that Lord Moulton, who sat on the hearing of this appeal, had prepared before his death a judgment arriving at the same result which has been expressed in the opinions which have been delivered.

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

Lords' Journals, March 14, 1921.

Solicitors for the appellants: H. B. Nisbet & Co.

Solicitor for the respondents: H. Bertram Cox, Solicitor of Inland Revenue.