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Home / Simons-Taxes /Business tax /Part B5A Charities and CASCs /Division B5.8 Charities /The meaning of 'charity' / B5.812 Particular charitable purposes—other purposes beneficial to the community
Commentary

B5.812 Particular charitable purposes—other purposes beneficial to the community

Business tax

This article considers the case law which applied to define charitable purposes before Charities Act 2006. Although that Act introduced a definition of charitable purpose, the case law listed in this article may still be of relevance.

This fourth head under Pemsel (see B5.805) is the residuary category of charitable purposes. The purposes which have been held charitable within this head are many and varied, but not all public purposes beneficial to the community are charitable. The purpose also had to be within the spirit and intendment of the preamble to 43 Eliz I, c 41. The remaining objects enumerated in that preamble which might be regarded as forming the basis of this residuary head were:

  1. Ìý

    •ÌýÌýÌýÌý the relief of aged, [and of] impotent … people

  2. Ìý

    •ÌýÌýÌýÌý the maintenance of sick and maimed soldiers and mariners

  3. Ìý

    •ÌýÌýÌýÌý the repair of bridges, ports, havens, causeways, … sea-banks and highways

  4. Ìý

    •ÌýÌýÌýÌý the relief, stock or maintenance of houses of correction

  5. Ìý

    •ÌýÌýÌýÌý the supportation,

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