Commissioners for Special Purposes of Income Tax v Pemsel

[1891] A.C. 531

(Judgment by: Lord Morris)

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

Judgment 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.

[F1]
22 Q.B. D. 296 .

[F2]
The section is set out at greater length in the judgment of Lord Halsbury L.C.

[F3]
22 Q.B. D. 296 .

[F4]
9 Ves. 399, 405.

[F5]
2 S. & S. 594.

[F6]
15 Sess Cas. 4th Series, 682.

[F7]
3 Macq. 659, 671.

[F8]
Ir. Rep. 2 C. L. 368.

[F9]
13 Ir. C. L. Rep. 48.

[F10]
Law Rep. 4 H. L. at p. 122.

[F11]
6 App. Cas. at p. 330.

[F12]
12 Q.B. D. 461 .

[F13]
4 A. & E. 286.

[F14]
21 Q.B. D. 313 .

[F15]
19 Q.B. D. 79 .

[F16]
13 Ir. C. L. Rep. 48.

[F17]
1 D. & War. 298-325.

[F18]
1 Molloy, 616.

[F19]
6 Dow. 136.

[F20]
15 Sess. Cas. 4th Series, 682.

[F21]
22 Q.B. D. 312-314.

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