Commissioners for Special Purposes of Income Tax v Pemsel

GPTKB entity

Statements (19)
Predicate Object
gptkbp:instanceOf gptkb:law
gptkbp:alsoKnownAs gptkb:Pemsel's_Case
gptkbp:citation [1891] AC 531
subsequent charity law cases
gptkbp:country gptkb:United_Kingdom
gptkbp:date 1891
gptkbp:decidedBy gptkb:House_of_Lords
gptkbp:fourHeadsOfCharity relief of poverty
advancement of education
advancement of religion
other purposes beneficial to the community
https://www.w3.org/2000/01/rdf-schema#label Commissioners for Special Purposes of Income Tax v Pemsel
gptkbp:importantFor defined legal meaning of charity
gptkbp:judge gptkb:Lord_Macnaghten
gptkbp:legalSubject charity law
gptkbp:principle four heads of charity
gptkbp:relatedTo interpretation of charitable status for tax purposes
gptkbp:bfsParent gptkb:Laws_of_Charity
gptkbp:bfsLayer 6