Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:alsoKnownAs |
gptkb:Pemsel
|
| gptkbp:area |
charity law
|
| gptkbp:citation |
[1891] AC 531
|
| gptkbp:country |
gptkb:United_Kingdom
|
| gptkbp:date |
1891
|
| gptkbp:defendant |
gptkb:Pemsel
|
| gptkbp:established |
the four heads of charity
|
| gptkbp:fourHeadsOfCharity |
relief of poverty
advancement of education advancement of religion other purposes beneficial to the community |
| gptkbp:fullName |
gptkb:Commissioners_for_Special_Purposes_of_Income_Tax_v_Pemsel
|
| https://www.w3.org/2000/01/rdf-schema#label |
Pemsel's Case (1891)
|
| gptkbp:influenced |
charity law in Commonwealth countries
charity law in England and Wales |
| gptkbp:judge |
gptkb:House_of_Lords
gptkb:Lord_Macnaghten |
| gptkbp:plaintiff |
gptkb:Commissioners_for_Special_Purposes_of_Income_Tax
|
| gptkbp:principle |
definition of charitable purposes
|
| gptkbp:subject |
tax exemption for charitable trusts
|
| gptkbp:bfsParent |
gptkb:Laws_of_Charity
|
| gptkbp:bfsLayer |
6
|