Commentary

B5.808 Classification of charitable purposes—pre-Charities Act 2006

Business tax
Business tax | Commentary

B5.808 Classification of charitable purposes—pre-Charities Act 2006

Business tax | Commentary

B5.808 Classification of charitable purposes—pre-Charities Act 2006

This article considers the case law which applied to define charitable purposes before Charities Act 2006. Although that Act introduced a definition of charitable purpose, the case law listed in this article may still be of relevance.

In order to consider in more detail the purposes which have or have not been held to be charitable it is convenient to follow the grouping into four classes adopted by Lord Macnaghten in Pemsel1, namely:

  1.  

    •     relief of poverty (see B5.809)

  2.  

    •     advancement of education (see B5.810)

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