National Anti-Vivisection Society v Inland Revenue Comrs

Subject Matter

REVENUE — Income tax — Exemption to charities — Body “established for charitable purposes only” — Abolition of vivisection — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), s. 37.

[1946] KB 185, CA

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).

[1948] AC 31, HL(E)

Appellate History

National Anti-Vivisection Society v Inland Revenue Comrs [1946] KB 185, CA

Decision of the Court of Appeal affirmed

National Anti-Vivisection Society v Inland Revenue Comrs [1948] AC 31, HL(E)

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