The Law Reports (Appeal Cases)
[1948] AC 31
[HOUSE OF LORDS.]
NATIONAL ANTI-VIVISECTION SOCIETY APPELLANTS; AND INLAND REVENUE COMMISSIONERS RESPONDENTS.
1947 Feb. 25,
27;
28;
March 3, 4;
July 2.
March 3, 4;
July 2.
VISCOUNT SIMON, LORD WRIGHT, LORD PORTER, LORD SIMONDS and LORD NORMAND.
Charity
— Revenue
— Income tax
— Exemption of charities
— Body “established for charitable purposes only”
— Abolition of vivisection
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), s. 37, sub-s. 1 (b).