National Anti-vivisection Society v Inland Revenue Commissioners

[1948] A.C. 31

Between: National Anti-vivisection Society - Appellant
And: Inland Revenue Commissioners - Respondents

Court:
House of Lords

Judges: Viscount Simon
Lord Wright
Lord Porter
Lord Simonds
Lord Normand

Subject References:
CHARITY
REVENUE
INCOME TAX
EXEMPTION OF CHARITIES
Body 'established for charitable purposes only'
Abolition of vivisection

Legislative References:
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40) - s. 37, sub-s. 1 (b)

Hearing date: 25, 27-28 February; 3-4 March 1947
Judgment date: 2 July 1947


ORDER

Appeal dismissed.