Trustees of Sir Howell Jones Williams' Trusts v. Inland Revenue Commissioners

[1947] 1 All ER 513

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(Judgment by: Lord Wright)

Between: Trustees of Sir Howell Jones Williams' Trusts
And: Inland Revenue Commissioners

Court:

Judges: Viscount Simon

Lord WrightLord Porter
Lord Simonds
Lord Normand

Subject References:
taxation
trusts
Income Tax
Exemption
Charity
Trust to maintain institute in London to give social, educational and other amenities to Welsh people or people connected with Wales
Trust property comprising houses
Direction to trustees to apply rents and profits from settled properties to carrying on institute and maintaining properties
Rents and properties so applied
Whether trust for charitable purposes
Whether moneys applied for charitable purposes only
Charities
Charitable trusts
Charitable purposes
Trust to maintain institute to give social educational etc, amenities to Welsh people

Legislative References:
Income Tax Act, 1918 (c 40) - s 37(1)(a); sched A

Case References:
Income Tax Special Purposes Comrs v Pemsel - [1891] AC 531; 61 LJQB 265; 65 LT 621; 55 JP 805; 3 Tax Cas 53; 8 Digest 241, 1
Re Macduff, Macduff v Macduff - [1896] 2 Ch 451; 65 LJCh 700; 74 LT 706; 8 Digest 296, 731
A-G v National Provincial and Union Bank of England - [1924] AC 262; sub nom Re Tetley, A-G v National Provincial and Union Bank of England; 93 LJCh 231; 131 LT 34; HL, affg, SC, sub nom Re Tetley, National Provincial and Union Bank of England Ltd v Tetley; [1923] 1 Ch 258, CA
Houston v Burns - [1918] AC 337; 87 LJPC 99; 118 LT 462; 8 Digest 297, 739
Dolan v MacDermot - (1867), LR 5 Eq 60; (1868), LR 3 Ch App 676, LC; 8 Digest 298, 751
Dunne v Byrne - [1912] AC 407; 81 LJPC 202; 106 LT 394; 8 Digest 294, 718
Baker v Sutton - (1836), 1 Keen, 224; 5 LJCh 264; 8 Digest 298, 750
Farley v Westminster Bank - [1939] 3 All ER 491; [1939] AC 430; 108 LJPC 307; 161 LT 103
Verge v Somerville - [1924] AC 496; 131 LT 107; sub nom, Verge v Somerville, A-G for Australia v Somerville; 93 LJPC 173; Digest Supp
Keren Kayemeth Le Jisrael Ltd v Inland Revenue Comrs - [1932] AC 650; 101 LJKB 459; 147 LT 161; 17 Tax Cas 27; Digest Supp
Re Grove-Grady, Plowden v Lawrence - [1929] 1 Ch 557; 98 LJCh 261; 140 LT 659, CA; varied on appeal, sub nom A-G v Plowden; [1931] WN 89; 171 LTJo 308, HL; Digest Supp
Re Smith, Public Trustee v Smith - [1932] 1 Ch 153; 100 LJCh 409; 146 LT 145; Digest Supp
Goodman v Saltash Corpn - (1882), 7 App Cas 633; 52 LJQB 193; 48 LT 239; 47 JP 276; HL, revsg, SC, sub nom Saltash Corpn v Goodman; (1881), 7 QBD 106, CA; 8 Digest 327, 1099
Inland Revenue Comrs v Falkirk Temperance Cafe Trust - 1927 SC 261; 11 Tax Cas 353; Digest Supp

Hearing date: 28, 30 January 1947
Judgment date: 21 March 1947

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Judgment by:
Lord Wright

My Lords, I also have had the privilege of studying the opinion about to be delivered by Lord Simonds. I agree with it, and have nothing to add.