Inland Revenue Commissioners v McMullen [1980] UKHL TC_54_413 (06 March 1980)

Inland Revenue Commissioners v McMullen [1980] UKHL TC_54_413 (06 March 1980)

Charity – Promotion of sport – Trust created “to organise or provide or assist in the organisation and provision of facilities which will enable and encourage pupils of schools and universities in any part of the United Kingdom to play association football or other games or sports” – Whether charitable as being for the advancement of education, or for a purpose beneficial to the community, or within the Recreational Charities Act 1958 (6 & 7 Eliz 2, c 17) – Charities Act 1960 (8 & 9 Eliz 2, c 58), ss 4 and 5(3).
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