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Income Tax Special Purposes Comrs v Pemsel [1891] UKHL TC_3_53 (20 July 1891)

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Income Tax Special Purposes Comrs v Pemsel [1891] AC 531, [1891] UKHL TC_3_53 20 July 1891

Income Tax. Exemption. Charitable Purposes. Lands are Thi Commis-vested in trustees in trust to apply the rents and profits in main-taining (1) the missionary establishments among heathen nations Purposes op of the Moravian Church, (2) a school for the children of ministers TH*^,C°ME and missionaries, and (8) certain religious establishments denomi- Pemsf.l. noted choir houses. Held, by Lords Watson, Herschell, Macnaghten, and Morris (Halsbury, L.C. and Lord Bramwell dissenting) that the trust is one for “ charitable purposes ” within the meaning of the Income Tax Acts; in those Acts the words charitable purposes are to be interpreted, not according to their popular meaning, but according to their technical legal meaning.
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