The Law Reports (King's Bench Division)
[1920] 1 KB 26
[DIVISIONAL COURT]
THE KING
v.
COMMISSIONERS FOR SPECIAL PURPOSES OF INCOME TAX.
Ex parte
DR. BARNARDO'S HOMES NATIONAL INCORPORATED ASSOCIATION.
1919 July 24,
25.
THE EARL OF READING C.J., DARLING and BRAY JJ.
Revenue
— Income Tax
— Exemption
— Charitable Purposes
— Residuary Bequest
— Assent of Executors
— Relation back to Testator's Death
— Mandamus to Commissioners for Special Purposes of Income Tax
— Costs
—
Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 88, Sched. C, r. 3, s. 105.