Commissioners for Special Purposes of Income Tax v Pemsel
[1891] A.C. 531(Decision by: Lord Morris)
Between:Commissioners for Special Purposes of Income Tax - Appellants
And: John Frederick Pemsel - Respondent
Judges:
Lord Halsbury LC
Lord Watson
Lord Bramwell
Lord Herschell
Lord MacNaughten
Lord Morris
Subject References:
REVENUE
INCOME TAX
Allowances
'Charitable Purposes'
Certificate
Procedure
Mandamus to Commissioners
5 & 6 Vict. c. 35, Sched. A, s. 61, No. VI., s. 62
Judgment date: 20 July 1891
Decision by:
Lord Morris
My Lords, I have had an opportunity of reading and fully considering the judgment which has just now been announced by my noble and learned friend, Lord Macnaghten, and I can only add that I concur unreservedly in the reasons he has given and in the result he has arrived at.
Order appealed from affirmed, and appeal dismissed with costs.
Lords' Journals 20th July 1891.
22 Q.B. D. 296 .
The section is set out at greater length in the judgment of Lord Halsbury L.C.
22 Q.B. D. 296 .
9 Ves. 399, 405.
2 S. & S. 594.
15 Sess Cas. 4th Series, 682.
3 Macq. 659, 671.
Ir. Rep. 2 C. L. 368.
13 Ir. C. L. Rep. 48.
Law Rep. 4 H. L. at p. 122.
6 App. Cas. at p. 330.
12 Q.B. D. 461 .
4 A. & E. 286.
21 Q.B. D. 313 .
19 Q.B. D. 79 .
13 Ir. C. L. Rep. 48.
1 D. & War. 298-325.
1 Molloy, 616.
6 Dow. 136.
15 Sess. Cas. 4th Series, 682.
22 Q.B. D. 312-314.