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Williams' Trustees v Inland Revenue Commissioners   flag  63

[1947] UKHL 1; [1947] AC 447; [1947] 1 All ER 513
House of Lords
United Kingdom
21st March, 1947

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Adnyamathana Traditional Lands Association v Rangelea Holdings Pty Ltd [2023] SASC 51 Supreme Court of South Australia Australia - South Australia 6 Apr 2023 AustLII flag 1
THE SERVICEMEN’S GUIDES ASSOCIATION v. THE COMMISSIONER OF INLAND REVENUE [2023] HKCFI 82; [2023] 2 HKC 204 Hong Kong Court of First Instance Hong Kong 10 Jan 2023 HKLII flag
Trustees of the Diocese of Tasmania v Huon Valley Council [2021] TASMC 7 Magistrates Court of Tasmania Australia - Tasmania 25 Oct 2021 AustLII flag
Lever v Attorney General of NSW [2018] NSWSC 838 Supreme Court of New South Wales Australia - New South Wales 29 May 2018 AustLII flag 2
Groote Eylandt Aboriginal Trust Inc v Deloitte, Touche & Tohmatsu (No 2) [2017] NTSC 4; (2017) 169 NTR 1 Supreme Court of the Northern Territory Australia - Northern Territory 20 Jan 2017 AustLII flag 7
Cheng Kin Ching v Ching Lin Chuen [2015] HKCFI 67 Hong Kong Court of First Instance Hong Kong 20 Jan 2015 HKLII flag
Community Housing Ltd v Clarence Valley Council [2014] NSWLEC 193 Land and Environment Court of New South Wales Australia - New South Wales 23 Dec 2014 AustLII flag 1
Re Greenpeace of New Zealand Inc [2014] NZSC 105; [2015] 1 NZLR 169; (2014) 26 NZTC 21-088; (2014) 3 NZTR 24-013 Supreme Court of New Zealand New Zealand 6 Aug 2014 NZLII flag 25
Maxwell James Anthony Connery v Williams Business College Ltd [2014] NSWSC 154 Supreme Court of New South Wales Australia - New South Wales 28 Feb 2014 AustLII flag 2
Re Chamber of Commerce and Industry of Western Australia (Inc) and Commissioner of State Revenue [2012] WASAT 146; (2012) 89 ATR 797 State Administrative Tribunal of Western Australia Australia - Western Australia 18 Jul 2012 AustLII flag 11
Helena Partnerships Ltd v Revenue and Customs Commissioners [2012] EWCA Civ 569 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 May 2012 BAILII flag 3
Re Queenstown Lakes Community Housing Trust [2011] NZHC 617; [2011] 3 NZLR 502; (2011) 25 NZTC 20-059 High Court of New Zealand New Zealand 24 Jun 2011 NZLII flag 10
Helena Partnerships Ltd v HM Revenue & Customs [2011] UKUT B12 United Kingdom Upper Tribunal United Kingdom 6 Apr 2011 BAILII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR TR2011/4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
Cuppage v Lawson [2010] EWHC 3785 (Ch) High Court of England and Wales United Kingdom - England and Wales 14 Jul 2010 BAILII flag 1
Helena Housing Ltd v Revenue & Customs [2010] UKFTT 71 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Feb 2010 BAILII flag 1
Shire of Derby-West Kimberley v Yungngora Association Inc [2007] WASCA 233; (2007) 157 LGERA 238 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Nov 2007 AustLII flag 15
Re Harding [2007] EWHC 3 (Ch); [2007] 1 All ER 747 High Court of England and Wales United Kingdom - England and Wales 12 Jan 2007 BAILII flag 1
Yungngora Association Inc and Shire of Derby/West Kimberley [2006] WASAT 378 State Administrative Tribunal of Western Australia Australia - Western Australia 22 Dec 2006 AustLII flag 1
Central Bayside General Practice Association Ltd v Commissioner of State Revenue [2006] HCA 43; (2006) 228 CLR 168; 229 ALR 1; (2006) 80 ALJR 1509; 63 ATR 220 High Court of Australia Australia - Commonwealth 31 Aug 2006 AustLII flag 82
Central Bayside General Practice Association v Commissioner of State Revenue [2006] HCATrans 238 High Court of Australia Australia - Commonwealth 17 May 2006 AustLII flag
Northern Land Council v Commissioner of Taxes [2002] NTCA 11 Supreme Court of the Northern Territory - Court of Appeal Australia - Northern Territory 28 Nov 2002 AustLII flag 7
Latimer v Commissioner of Inland Revenue [2002] NZCA 121; [2002] 3 NZLR 195; (2002) 20 NZTC 17,737 Court of Appeal of New Zealand New Zealand 4 Jun 2002 NZLII flag 20
Radmanovich v Nedeljkovic [2001] NSWSC 492; (2001) 52 NSWLR 641 Supreme Court of New South Wales Australia - New South Wales 15 Jun 2001 AustLII flag 28
Strathalbyn Show Jumping Club Inc v Mayes [2001] SASC 73; (2001) 79 SASR 54 Supreme Court of South Australia Australia - South Australia 16 Mar 2001 AustLII flag 21
Re Municipal Orchestra Endowment Fund [1999] QSC 200 Supreme Court of Queensland Australia - Queensland 10 Aug 1999 AustLII flag 2
Shire of Ashburton v Bindibindi Community Aboriginal Corporation [1999] WASC 108 Supreme Court of Western Australia Australia - Western Australia 30 Jul 1999 AustLII flag 11
Vancouver Society of Immigrant and Visible Minority Women v Minister of National Revenue [1999] CanLII 704 (SCC); [1999] 1 SCR 10; (1999) 169 DLR (4th) 34 Supreme Court of Canada Canada 28 Jan 1999 CanLII flag 28
Re Tennant [1996] NZHC 2050; [1996] 2 NZLR 633 High Court of New Zealand New Zealand 10 May 1996 NZLII flag 35
Toomelah Co-Operative Ltd v Moree Plains Shire Council [1996] NSWLEC 51 Land and Environment Court of New South Wales Australia - New South Wales 4 Mar 1996 AustLII flag
Toomelah Co-Operative Ltd v Moree Plains Shire Council [1996] NSWLEC 50 Land and Environment Court of New South Wales Australia - New South Wales 4 Mar 1996 AustLII flag
Dareton Local Aboriginal Land Council v Wentworth Council [1995] NSWLEC 239 Land and Environment Court of New South Wales Australia - New South Wales 22 Dec 1995 AustLII flag
Dareton Local Aboriginal Land Council v Wentworth Council [1995] NSWLEC 247 Land and Environment Court of New South Wales Australia - New South Wales 22 Dec 1995 AustLII flag
Nungera Co-Operative Society Ltd v Maclean Shire Council [1991] NSWLEC 108 Land and Environment Court of New South Wales Australia - New South Wales 21 Oct 1991 AustLII flag
[1990] Hkca 166 (15 June 1990) [1990] HKCA 166 Hong Kong Court of Appeal Hong Kong 15 Jun 1990 HKLII flag
Ip (Or Yip) Cheung (Or Chiang) Kwok v Ip Siu Bun [1990] HKCA 356 Hong Kong Court of Appeal Hong Kong 15 Jun 1990 HKLII flag
New Zealand Society of Accountants v Commissioner of Inland Revenue HC Wellington M384/84 M623/84 [1985] NZHC 981 High Court of New Zealand New Zealand 3 Jul 1985 NZLII flag
Brisbane City Council and Myer Shopping Centres Pty Ltd v Her Majesty's Attorney General for Queensland (at the relation of Arthur Thomas Scurr and William Percival Boon) (Queensland) [1978] UKPC 11 Privy Council United Kingdom 23 May 1978 BAILII flag
Charitable Trusts Act 1957 : working paper [1978] NZPELRCom 21 New Zealand circa 1978 NZLII flag
Incorporated Council of Law Reporting (Qld) v FCT [1971] HCA 44; (1971) 125 CLR 659; [1972] ALR 127; (1971) 2 ATR 515; 45 ALJR 552 High Court of Australia Australia - Commonwealth 1 Oct 1971 AustLII flag 73
Downing v FCT [1971] HCA 38; (1971) 125 CLR 185; (1971) 2 ATR 472; 45 ALJR 513 High Court of Australia Australia - Commonwealth 1 Sep 1971 AustLII flag 24
Peter Stanislaus D'Aguiar v The Commissioner of Inland Revenue (Guyana) [1970] UKPC 3 Privy Council United Kingdom 19 Jan 1970 BAILII flag
Scottish Burial Reform and Cremation Society Ltd v Glasgow Corporation [1967] UKHL 3; [1968] AC 138; [1967] 3 All ER 215 House of Lords United Kingdom 26 Jul 1967 BAILII flag 61
Mair (decd), Re [1964] VicRp 64; [1964] VR 529 Australia - Victoria 17 Jun 1963 AustLII flag 6
Thompson v FCT [1959] HCA 66; (1959) 102 CLR 315; [1960] ALR 184; 33 ALJR 384 High Court of Australia Australia - Commonwealth 4 Dec 1959 AustLII flag 60
Wilsons's Grant, Re; Fidelity Trustee Co Ltd v Johnson [1960] VicRp 81; [1960] VR 514 Australia - Victoria 17 Jul 1959 AustLII flag 8
Inland Revenue Commissioners v Baddeley [1955] UKHL 1; [1955] AC 572; [1955] 1 All ER 525 House of Lords United Kingdom 17 Feb 1955 BAILII flag 51
Palvinder Kaur v Punjab [1953] SCR 94 Supreme Court of Canada Canada 22 Dec 1952 Supreme Court of Canada flag 14
Schellenberger v Trustees Executors and Agency Co Ltd [1952] HCA 69; 86 CLR 454; [1953] ALR 39 High Court of Australia Australia - Commonwealth 12 Dec 1952 AustLII flag 5
Binnie, Flatman; Flatman v, In re [1952] VicLawRp 66; [1953] VLR 33 Australia - Victoria 17 Oct 1952 AustLII flag 2
Re Mathew [1950] VicLawRp 94; [1951] VLR 226 Australia - Victoria 14 Dec 1950 AustLII flag 26
In re Cain deceased National Trustees Executors and Agency Co of Australasia v Jeffrey [1950] ArgusLawRp 2; (1950) 57 ALR 796 Argus Law Reports Australia 7 Feb 1950 AustLII flag
Perpetual Trustee Co (Ltd) v King George's Fund for Sailors [1949] NSWStRp 50; (1949) 50 SR (NSW) 145; 67 WN (NSW) 72 Supreme Court of New South Wales Australia - New South Wales 25 Nov 1949 AustLII flag 2
Belcher, Re [1949] VicLawRp 35; [1950] VLR 11; [1950] ALR 138 Australia - Victoria 22 Aug 1949 AustLII flag 13
Monds v Stackhouse [1948] HCA 47; 77 CLR 232; [1949] ALR 299 High Court of Australia Australia - Commonwealth 23 Dec 1948 AustLII flag 19
St Andrews-Wesley Church v Toronto General Trusts Corporation [1948] SCR 500 Supreme Court of Canada Canada 25 Jun 1948 Supreme Court of Canada flag

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
Charitable Trusts Act 1957 : working paper [1978] NZPELRCom 21 New Zealand circa 1978 NZLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
"Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test" [2009] UNSWLRS 45 Martin, Fiona Australia circa 2009 AustLII flag
"Distinguishing Government from Charity in Australian Law" (2009) 31 Sydney Law Review 559 Matthew Harding Australia circa 2009 AustLII flag 5
"Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test" (2007) 5 E-Journal of Tax Research 59 Martin, Fiona Australia circa 2007 AustLII flag
"Toomelah Co-operative Ltd v Moree Plains Shire Council - Case Summary" (1996) 1 (3) Australian Indigenous Law Reporter 407 Editors Australia circa 1996 AustLII flag
"Nungera Co-operative Society Ltd v Maclean Shire Council (Local government rates -- exemption -- whether Aboriginal body a public benevolent institution or public charity)" (1991) 1 (53) Aboriginal Law Bulletin 15 Hanna, Michael Australia circa 1991 AustLII flag

Legislation Cited

Legislation Name Provision
Income Tax Act, 1918 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Farley v Westminster Bank [1939] UKHL 1; [1939] AC 430; [1939] 3 All ER 491; [1939] SLT 228; [1939] SC (HL) 6 House of Lords United Kingdom - Scotland circa 1939 BAILII flag 23
Keren Kayemeth Le Jisroel Ltd v Commissioners of Inland Revenue [1932] UKHL TC_17_27; [1932] AC 650; [1932] All ER 971 House of Lords United Kingdom 10 May 1932 BAILII flag 21
Re Grove-Grady [1929] 1 Ch 557; [1929] All ER 158 Court of Chancery United Kingdom circa 1929 LexisNexis / Westlaw flag 16
Verge v Somerville [1924] AC 496; 40 TLR 279 United Kingdom circa 1924 LexisNexis / Westlaw flag 59
Attorney-General v National Provincial and Union Bank of England [1924] AC 262; [1923] All ER 123 United Kingdom circa 1923 LexisNexis / Westlaw flag 28
Houston v Burns [1918] UKHL 3; [1918] AC 337; [1918] SC (HL) 88; 1918 1 SLT 112 House of Lords United Kingdom - Scotland 29 Jan 1918 BAILII flag 39
Dunne v Byrne [1912] UKLawRpAC 16; [1912] AC 407; 28 TLR 257 United Kingdom 22 Feb 1912 CommonLII flag 36
Macduff; Macduff v Macduff [1896] UKLawRpCh 99; [1896] 2 Ch 451 Court of Chancery United Kingdom 5 Jun 1896 CommonLII flag 46
[1891] AC 531 [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Goodman v Saltash 7 AC 633 United Kingdom circa 1932 LexisNexis / Westlaw flag 29

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