Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:citation |
[1891] AC 531
subsequent charity law cases |
| gptkbp:country |
gptkb:United_Kingdom
|
| gptkbp:date |
1891
|
| gptkbp:established |
four heads of charity
|
| https://www.w3.org/2000/01/rdf-schema#label |
Pemsel's Case
|
| gptkbp:influenced |
charity law in common law jurisdictions
|
| gptkbp:judge |
gptkb:House_of_Lords
gptkb:Lord_Macnaghten |
| gptkbp:legalImpact |
authoritative definition of charity for legal purposes
|
| gptkbp:officialName |
gptkb:Commissioners_for_Special_Purposes_of_Income_Tax_v_Pemsel
|
| gptkbp:party |
gptkb:Commissioners_for_Special_Purposes_of_Income_Tax
Frederick William Pemsel |
| gptkbp:principle |
definition of charitable purposes
|
| gptkbp:subject |
income tax exemption for charities
|
| gptkbp:bfsParent |
gptkb:Commissioners_for_Special_Purposes_of_Income_Tax_v_Pemsel
|
| gptkbp:bfsLayer |
7
|