The Corporation of Foreign Bondholders v Inland Revenue Commissioners

[1944] 1 All ER 420

(Judgment by: MacKinnon LJ)

Between: The Corporation of Foreign Bondholders
And: Inland Revenue Commissioners

Court:
Court of Appeal

Judges: Lord Greene Mr

MacKinnon LJLuxmoore LJ

Subject References:
Income Tax
Exemption
Charity
Protection of interests of holders in the United Kingdom of foreign bonds
Whether established for "charitable purposes"

Legislative References:
Income Tax Act 1918 (c 40) - s 37(1)(b); Sched D

Judgment date: 9 March 1944

Judgment by:
MacKinnon LJ

I agree.

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