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National Anti-Vivisection Society v Inland Revenue Commissioners   flag  96

[1947] UKHL 4; [1948] AC 31; [1947] 2 All ER 217
House of Lords
United Kingdom
2nd July, 1947

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re the Auckland City Mission Incorporated [2024] NZHC 255 High Court of New Zealand New Zealand 21 Feb 2024 NZLII flag
Zedra Fiduciary Services (UK) Ltd v HM Attorney General [2023] EWCA Civ 1332 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Nov 2023 BAILII flag
Better Public Media Trust v Attorney-General [2023] NZCA 553 Court of Appeal of New Zealand New Zealand 9 Nov 2023 NZLII flag
Re Field [2023] VSC 210 Supreme Court of Victoria Australia - Victoria 21 Apr 2023 AustLII flag
AU YEUNG SHUN MEI & POON KIT FONG THE MANAGERESSES OF †MAN WAH TONG , A RELIGIOUS TONG v. JAN FUNG AND OTHERS [2022] HKCFI 2293 Hong Kong Court of First Instance Hong Kong 27 Jul 2022 HKLII flag 1
Attorney-General v Family First New Zealand [2021] NZSCTrans 9 New Zealand 24 Jun 2021 NZLII flag
Smolonogov v Our Lady of Kazan Russian Community of Lidcombe Inc [2020] NSWSC 1484 Supreme Court of New South Wales Australia - New South Wales 30 Sep 2020 AustLII flag 1
Family First New Zealand v Attorney-General [2020] NZCA 366 Court of Appeal of New Zealand New Zealand 27 Aug 2020 NZLII flag 3
New Zealand Institute for Cancer Research [2020] NZHC 2048 High Court of New Zealand New Zealand 13 Aug 2020 NZLII flag 2
Re the Young Men ’ S Christian Association of Christchurch (Inc) Charitable Trust [2020] NZHC 2027 High Court of New Zealand New Zealand 10 Aug 2020 NZLII flag
Lehtimaki v Cooper) [2020] UKSC 33; [2020] 3 WLR 461 United Kingdom Supreme Court United Kingdom 29 Jul 2020 BAILII flag 26
Better Public Media Trust v Attorney-General [2020] NZHC 350 High Court of New Zealand New Zealand 2 Mar 2020 NZLII flag 4
Derby Teaching Hospitals NHS Foundation Trust v Derby City Council [2019] EWHC 3436 (Ch) High Court of England and Wales United Kingdom - England and Wales 12 Dec 2019 BAILII flag 1
Matter of the D MacDonald Steele Memorial Prize [2019] SASC 164 Supreme Court of South Australia Australia - South Australia 13 Sep 2019 AustLII flag
Re Niall [2019] VSC 423; (2019) 60 VR 1 Supreme Court of Victoria Australia - Victoria 25 Jun 2019 AustLII flag 5
Public Trustee (GD Butler Medal Trust) v Attorney General (SA) [2019] SASC 21 Supreme Court of South Australia Australia - South Australia 28 Feb 2019 AustLII flag 2
Re Family First New Zealand [2018] NZHC 2273; [2019] 2 NZLR 673 High Court of New Zealand New Zealand 31 Aug 2018 NZLII flag 4
Friends of the Auckland Art Gallery Acquisitions Trust v Friends of the Auckland Art Gallery Incorporated [2018] NZHC 1768 High Court of New Zealand New Zealand 17 Jul 2018 NZLII flag 1
[2017] HKCFI 1145 (6 September 2017) [2017] HKCFI 1145 Hong Kong Court of First Instance Hong Kong 6 Sep 2017 HKLII flag
South Australian Employers ’ Chamber of Commerce & Industrial Inc v Commissioner of State Taxation [2017] SASC 127; 106 ATR 305 Supreme Court of South Australia Australia - South Australia 31 Aug 2017 AustLII flag 3
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
City of Mandurah v Australian Flying Corps & Royal Australian Air Force Association (WA Division) Inc [2016] WASCA 185; (2016) 50 WAR 466; (2016) 339 ALR 697; (2016) 219 LGERA 152 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 28 Oct 2016 AustLII flag 14
Re Family First New Zealand [2015] NZHC 1493; (2015) 27 NZTC 22-017; (2015) 4 NZTR 25-014 High Court of New Zealand New Zealand 30 Jun 2015 NZLII flag 5
Charity Commission for Northern Ireland v Bangor Provident Trust Ltd [2014] NICh 19 High Court of Justice in Northern Ireland United Kingdom - Northern Ireland 12 Aug 2014 BAILII flag
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
Greenpeace of New Zealand Incorporated v Charities Board [2013] NZSCTrans 15 New Zealand 1 Aug 2013 NZLII flag
State Trustees Ltd v Attorney-General (Vic) [2013] VSC 117; (2013) 301 ALR 798 Supreme Court of Victoria Australia - Victoria 22 Mar 2013 AustLII flag 2
Motor Industry Training Association of Western Australia (Inc) and City of Joondalup [2013] WASAT 14 State Administrative Tribunal of Western Australia Australia - Western Australia 31 Jan 2013 AustLII flag 1
Re Greenpeace of New Zealand Inc [2012] NZCA 533; [2013] 1 NZLR 339; (2012) 25 NZTC 20-153; (2012) 3 NZTR 22-030 Court of Appeal of New Zealand New Zealand 16 Nov 2012 NZLII flag 13
Re Greenpeace New Zealand Inc HC Wellington CIV-2010-485-829 [2011] NZHC 77; [2011] 2 NZLR 815; (2011) 25 NZTC 20-045 High Court of New Zealand New Zealand 6 May 2011 NZLII flag 10
Re Draco Foundation (NZ) Charitable Trust [2011] NZHC 368; (2011) 3 NZTR 21-009; (2011) 25 NZTC 20-032 High Court of New Zealand New Zealand 15 Feb 2011 NZLII flag 8
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR TR2011/4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 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
Australian Incentive Plan Pty Ltd v Babcock & Brown International Pty Ltd [2010] VSC 564 Supreme Court of Victoria Australia - Victoria 10 Dec 2010 AustLII flag 4
Aid/Watch Inc v Commissioner of Taxation [2010] HCA 42; (2010) 241 CLR 539; (2010) 272 ALR 417; 77 ATR 195; (2010) 85 ALJR 154; [2010] ATC 20-227 High Court of Australia Australia - Commonwealth 1 Dec 2010 AustLII flag 118
Re Education New Zealand Trust [2010] NZHC 1097; (2010) 24 NZTC 24,354 High Court of New Zealand New Zealand 29 Jun 2010 NZLII flag 7
Taxation [2010] HCATrans 154 High Court of Australia Australia - Commonwealth 15 Jun 2010 AustLII flag 3
FCT v Aid/Watch Incorporated [2009] FCAFC 128; (2009) 178 FCR 423; (2009) 266 ALR 526; (2009) 74 ATR 19; [2009] ATC 20-131 Federal Court of Australia Australia - Commonwealth 23 Sep 2009 AustLII flag 11
Re Aid/Watch Incorporated and FCT [2008] AATA 652; (2008) 71 ATR 386; [2008] ATC 10-037 Administrative Appeals Tribunal Australia 28 Jul 2008 AustLII flag 5
Hanchett-Stamford v Attorney-General [2008] EWHC 330 (Ch); [2008] P & CR 5 High Court of England and Wales United Kingdom - England and Wales 27 Feb 2008 BAILII flag 6
Sook Choi v Board of Trustees of Peace Chapel Christian Fellowship [2007] WSCA 6 Court of Appeal of Samoa Samoa 14 Sep 2007 PacLII flag
[2007] Hkca 182 (7 May 2007) [2007] HKCA 182 Hong Kong Court of Appeal Hong Kong 7 May 2007 HKLII flag
[2007] Hkca 183 (7 May 2007) [2007] HKCA 183 Hong Kong Court of Appeal Hong Kong 7 May 2007 HKLII flag
Trustees of the Christian Brothers in Western Australia (Inc) v Attorney-General of Western Australia [2006] WASC 191 Supreme Court of Western Australia Australia - Western Australia 30 Aug 2006 AustLII flag 7
Attorney General v Trustees of the British Museum [2005] EWHC 1089 (Ch); [2005] All ER (D) 463 High Court of England and Wales United Kingdom - England and Wales 27 May 2005 BAILII flag 6
Re Estate of Michael Charles Murphy; Karin Ellis [2005] NSWSC 104 Supreme Court of New South Wales Australia - New South Wales 25 Feb 2005 AustLII flag
Attorney General for NSW v The NSW Henry George Foundation Ltd [2002] NSWSC 1128 Supreme Court of New South Wales Australia - New South Wales 27 Nov 2002 AustLII flag 16
Australian Conservation Foundation Inc v Commissioner of State Revenue [2002] VCAT 1491 Victorian Civil and Administrative Tribunal Australia - Victoria 18 Oct 2002 AustLII flag 3
R (Smeaton) v Secretary of State for Health [2002] EWHC 886 (Admin) High Court of England and Wales United Kingdom - England and Wales 10 May 2002 BAILII flag 12
Taxpayers' Assn of NSW and Commissioner of Taxation [2001] AATA 278; 46 ATR 1213 Administrative Appeals Tribunal Australia 6 Apr 2001 AustLII flag 1
Perpetual Trustees Tasmania Ltd v Tasmania [2000] TASSC 68 Supreme Court of Tasmania Australia - Tasmania 16 Jun 2000 AustLII flag 4
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 Blyth [1997] QSC 30 Supreme Court of Queensland Australia - Queensland 6 Mar 1997 AustLII flag
Matter of an Application for Judicial Review Queen v Radio Authority Ex Parte David Neill Bull and Nigel Wright [1996] EWCA Civ 1230 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Dec 1996 BAILII flag
Re Boning [1996] QSC 216 Supreme Court of Queensland Australia - Queensland 11 Nov 1996 AustLII flag
TD 93/190 - Income tax: what is the scope of the exemption from income tax provided by subparagraph 23(g)(v) of the Income Tax Assessment Act 1936 ? [1993] ATOTD 190 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII flag
TD 93/190 - Income tax: what is the scope of the exemption from income tax provided by subparagraph 23(g)(v) of the Income Tax Assessment Act 1936 ? [1993] ATOTD TD93/190 Australian Taxation Office Australia - Commonwealth circa 1993 AustLII 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
[1990] Hkca 166 (15 June 1990) [1990] HKCA 166 Hong Kong Court of Appeal Hong Kong 15 Jun 1990 HKLII flag
Green (decd), Re [1970] VicRp 57; [1970] VR 442 Australia - Victoria 19 Dec 1969 AustLII flag 2
Gillespie (decd), Re [1965] VicRp 55; [1965] VR 402 Australia - Victoria 26 Mar 1965 AustLII flag 12
Attorney-General (SA) v Bray [1964] HCA 3; (1964) 111 CLR 402; [1964] ALR 955; 37 ALJR 447 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 20
Inman (decd), Re [1965] VicRp 36; [1965] VR 238 Australia - Victoria 21 Nov 1963 AustLII flag 38
Weaver, Re; Trumble v Animal Welfare League of Victoria [1963] VicRp 40; [1963] VR 257 Australia - Victoria 1 Jun 1962 AustLII flag 11
Melbourne Corporation v Young Men's Christian Assoc of Melbourne [1960] VicRp 108; [1960] VR 709; (1960) 6 LGRA 1 Australia - Victoria 28 Jul 1960 AustLII flag 7
Royal Society for the Prevention of Cruelty to Animals, NSW v Benevolent Society of NSW [1960] HCA 4; (1960) 102 CLR 629; [1960] ALR 223; 33 ALJR 435 High Court of Australia Australia - Commonwealth 22 Feb 1960 AustLII flag 8
Re Collymore (1958 - 60) [1959] BBSC 13; 2 Barb LR 104 Supreme Court of Barbados Barbados 26 Jun 1959 CommonLII flag
Re Harford (1958 - 60) [1959] BBSC 12; 2 Barb LR 97 Supreme Court of Barbados Barbados 28 May 1959 CommonLII flag
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
Binnie, Flatman; Flatman v, In re [1952] VicLawRp 66; [1953] VLR 33 Australia - Victoria 17 Oct 1952 AustLII flag 2
Congregational Union of New South Wales v Thistlethwayte [1952] HCA 48; (1952) 87 CLR 375; [1952] ALR 729 High Court of Australia Australia - Commonwealth 29 Aug 1952 AustLII flag 75
"Charitable Trusts: "Edification of Mankind"" [1950] Res Jud 40 Moore, J B Australia circa 1950 AustLII flag
Gilmour v Coats [1949] UKHL 1; [1949] AC 426; [1949] 1 All ER 848 House of Lords United Kingdom 8 Apr 1949 BAILII flag 52

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
- Trust Law - General Proposals (Consultation Paper) (LRC CP 35 2005) [2006] IELRC CP35 Irish Law Reform Commission Republic of Ireland circa 2006 BAILII flag
- The Court Poor Box (Consultation Paper) (LRC CP 31 2004) [2004] IELRC CP31 Irish Law Reform Commission Republic of Ireland circa 2004 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"Charities, Election Campaigning and the Australian Constitution" (2020) 43 Melbourne University Law Review 462 Beard, Jennifer Leigh Australia circa 2020 AustLII flag
"Outsourcing to Not-for-Profits: Can Judicial Enforcement of Charity Law Provide Accountability for the Performance of Public Functions?" (2020) 43 University of New South Wales Law Journal 1309 Murray, Ian; Wesson, Murray Australia circa 2020 AustLII flag 1
"A Charity in all but Law: The Political Purpose Exception and the Charitable Sector" (2019) 42 Melbourne University Law Review 632 Glazebrook, Susan Australia circa 2019 AustLII flag 1
"Post Re Greenpeace Supreme Court Reflections: Charity Law in the 21st Century in Aotearoa (New Zealand)" [2016] BondLawRw 3 Chevalier-Watts, Juliet Australia circa 2016 AustLII flag
"Charity Law, The Advancement of Religion and Public Benefit - Will the United Kingdom Be The Answer to New Zealand's Prayers?" [2016] VUWLawRw 21 Chevalier-Watts, Juliet New Zealand circa 2016 NZLII flag
"Charity begins at the politically correct home? The Family First case" (2015) 14 Otago Law Review 171 Ahdar, Rex Tauati New Zealand circa 2015 NZLII flag
"The Law of contracts, trusts and corporations as criteria of tax liability" (2014) 37 Melbourne University Law Review 834 Gummow, William Australia circa 2014 AustLII flag
"Looking for 'Direct Assistance' in the Phrase 'Public Benevolent Institution': Time to Abandon the Search" (2012) 35 University of New South Wales Law Journal 103 Murray, Ian Australia circa 2012 AustLII flag
"Charitable Trusts and Political Activity: Time for a Change?" (2011) 19 (2) Waikato Law Review 145 Chevalier-Watts, Juliet New Zealand circa 2011 NZLII flag
"Navigating the Politics of Charity: Reflections on Aid/Watch Inc v FCT" [2011] UMelbLRS 9 Chia, Joyce; Harding, Matthew; O'Connell, Ann Australia circa 2011 AustLII flag
"Navigating the Politics of Charity: Reflections on Aid/Watch Inc v FCT" (2011) 35 Melbourne University Law Review 353 Chia, Joyce; Harding, Matthew; O'Connell, Ann Australia circa 2011 AustLII flag 3
"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
"Under the Law of Charity, is the Principle of 'Public Benefit' Being Hindered by the Doctrinal Rule of Precedent?" (2008) 16 Waikato Law Review 194 Chevalier-Watts, Juliet New Zealand circa 2008 NZLII flag
"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
"Charity Law's Public Benefit Test: Is Legislative Reform in the Public Interest" (2003) 3 Queensland University of Technology Law and Justice Journal 422 Harpur, Paul Australia - Queensland circa 2003 AustLII flag
"Please Sir, May I Have Some More - Allowing New Zealand Charities a Political Voice" (2002) 8 Canterbury Law Review 345 Silke, Nicola New Zealand circa 2002 NZLII flag 2
"Doing God's Work: Is Religion Always Charitable"'" (1996) 8 Auckland University Law Review 25 Woodfield, Steve T New Zealand circa 1996 NZLII flag
"A New Definition for Charity" [1991] VUWLawRw 3 Tokeley, Kate New Zealand circa 1991 NZLII flag
"On Charity's Edge - The Animal Welfare Trust" (1987) 13 Monash University Law Review 1 Jamieson, Philip Australia circa 1987 AustLII flag 2
"Charities - The Incidental Question" (1967-1968) 6 Melbourne University Law Review 35 Cullity, Maurice C Australia circa 1968 AustLII flag 1
"Charitable Trusts: "Edification of Mankind"" [1950] Res Jud 40 Moore, J B Australia circa 1950 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
Chichester Diocesan Fund and Board of Finance (Incorp) v Simpson [1944] UKHL 2; [1944] AC 341; [1944] 2 All ER 60 House of Lords United Kingdom 21 Jun 1944 BAILII flag 47
Re Hood [1931] 1 Ch 240; [1930] All ER 215; 2 CLI 638 Court of Chancery United Kingdom circa 1931 LexisNexis / Westlaw flag 24
Re Grove-Grady [1929] 1 Ch 557; [1929] All ER 158 Court of Chancery United Kingdom circa 1929 LexisNexis / Westlaw flag 16
Commissioners v Temperance Council (1926) 10 Tax Cas 748 United Kingdom circa 1926 flag 4
Inland Revenue Commissioners v Temperance Council of Christian Churches of England and Wales (1926) 136 LT 27; (1926) 42 TLR 618 United Kingdom circa 1926 LexisNexis flag 7
Re Hummeltenberg [1923] 1 Ch 237; [1923] All ER 49 Court of Chancery United Kingdom circa 1923 LexisNexis / Westlaw flag 18
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
In re Tetley [1923] 1 Ch 258 Court of Chancery United Kingdom circa 1923 LexisNexis / Westlaw flag 7
Bourne v Keane [1919] AC 815 United Kingdom circa 1919 LexisNexis / Westlaw flag 34
Bowman v Secular Society Ltd [1917] AC 406; [1916-17] All ER 1; 15 Cox CC 231 United Kingdom circa 1917 LexisNexis / Westlaw flag 139
Re Wedgwood [1915] 1 Ch 113; [1914-15] All ER 322 Court of Chancery United Kingdom circa 1915 LexisNexis / Westlaw flag 20
Cranston; Webb v Oldfield [1898] IR 431 circa 1898 12
Macduff; Macduff v Macduff [1896] UKLawRpCh 99; [1896] 2 Ch 451 Court of Chancery United Kingdom 5 Jun 1896 CommonLII flag 46
Foveaux, In re; Cross v London Anti-Vivisection Society [1895] UKLawRpCh 125; [1895] 2 Ch 501 Court of Chancery United Kingdom 23 Jul 1895 CommonLII flag 11
Re Villers-Wilkes; Bower v Goodman (1895) 72 LT 323 United Kingdom circa 1895 flag 4
[1891] AC 531 [1891] AC 531 United Kingdom circa 1891 LexisNexis / Westlaw flag 439
Re Joy [1887] UKLawRpCh 102; (1887) 35 Ch D 472; (1888) 60 LT 175 United Kingdom 3 May 1887 CommonLII flag 28
Attorney-General v Marchant [1866] UKLawRpEq 220; (1866-1867) LR 3 Eq 424 United Kingdom 15 Nov 1866 CommonLII flag 4
University of London v Yarrow [1857] EngR 465; 1 De G & J 72; 44 ER 649; 26 LJCh 430 Court of Chancery United Kingdom circa 1857 CommonLII flag 16
De Themmines v De Bonneval [1828] EngR 863; 38 ER 1035; (1828) 5 Russ 288 United Kingdom circa 1828 CommonLII flag 16
Morice v Bishop of Durham [1805] EWHC J80 High Court of England and Wales United Kingdom - England and Wales circa 1805 BAILII flag
8 Hlcas 452 8 HLCas 452 House of Lords United Kingdom circa 1926 flag 2
Smart v Prujean Cary v Abbot 7 Ves 490; 3 Mer 399 UK United Kingdom circa 1926 flag 14
Marsh IaAAc, v Means 3 Jur NS 790; 5 WR 815 UK United Kingdom circa 1926 flag 5

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