National Anti-Vivisection Society v Inland Revenue Commissioners
[1947] 2 All ER 217(Judgment by: Viscount Simon)
National Anti-Vivisection Society
v Inland Revenue Commissioners
Judges:
Viscount SimonLord Wright
Lord Porter
Lord Simonds
Lord Normand
Judgment date: 2 July 1947
Judgment by:
Viscount Simon
My Lords, in this very important and most difficult case, going as it does to the foundations of the conception of one kind of charitable trust, I have read and re-read the opinion which has been prepared by Lord Simonds. Notwithstanding views to a different effect which are to be found in the minority judgment of Lord Greene MR in the Court of Appeal, and in another opinion about to be pronounced in this House, I cannot escape from the course of argument contained in Lord Simonds' opinion, or from the conclusion at which he arrives. I, therefore, move that this appeal be dismissed with costs.