Commissioners for Special Purposes of Income Tax v Pemsel

[1891] A.C. 531

Between:Commissioners for Special Purposes of Income Tax - Appellants
And: John Frederick Pemsel - Respondent

Court:
House of Lords

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

ORDER

Order appealed from affirmed, and appeal dismissed with costs.

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