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- Guild_v_IRC abstract "Guild v IRC was an English trusts law case dealing with charitable trusts which confirmed that recreational facilities open to the public could be valid charities. Guild was the executor of the estate of James Russell, who left his estate "for the use in connection with the sports centre in New Berwick or some similar purpose in connection with sport". The Inland Revenue held that the trust created did not constitute a charitable trust, and as such was subject to the Finance Act 1975. Since the Income and Corporation Taxes Act 1970 interpretation of "charity" was to be used, English trusts law was applied.After an initial hearing in the Court of Session, the case was appealed to the House of Lords, consisting of Lord Keith of Kinkel, Lord Roskill, Lord Griffiths, Lord Jauncey of Tullichettle and Lord Lowry. Judgment was issued on 27 February 1992, with the sole opinion being given by Lord Keith. Keith applied the Recreational Charities Act 1958, which provides that recreational facilities providing "social welfare" to people from social disadvantages or the general members of the public were appropriate charitable trusts. The question was whether the "social welfare" element also applied to recreational facilities open to the general public. Keither rejected this, holding that "I would therefore reject the argument that the facilities are not provided in the interests of social welfare unless they are provided with the object of improving the conditions of life for persons who suffer from some form of social disadvantage. It suffices if they are provided with the object of improving the conditions of life for members of the community generally...if it suffices that the facilities are to be available to the members of the public at large...it must necessarily be inferred that the persons for whom the facilities are primarily intended are not to be confined to those who have need of them by reason of...social deprivation". The impact of this case was to confirm that the courts accepted the validity of recreational charitable trusts open to the public.".
- Guild_v_IRC wikiPageID "27482133".
- Guild_v_IRC wikiPageRevisionID "582778457".
- Guild_v_IRC court Judicial_functions_of_the_House_of_Lords.
- Guild_v_IRC dateDecided "1992-02-27".
- Guild_v_IRC fullName "Guild v Commissioners of Inland Revenue".
- Guild_v_IRC hasPhotoCollection Guild_v_IRC.
- Guild_v_IRC judges Henry_Keith,_Baron_Keith_of_Kinkel.
- Guild_v_IRC judges "Lord Griffiths".
- Guild_v_IRC judges "Lord Jauncey of Tullichettle".
- Guild_v_IRC judges "Lord Lowry".
- Guild_v_IRC judges "Lord Roskill".
- Guild_v_IRC keywords Charitable_trusts_in_English_law.
- Guild_v_IRC keywords "public benefit".
- Guild_v_IRC keywords "recreational charities".
- Guild_v_IRC name "Guild v IRC".
- Guild_v_IRC opinions Henry_Keith,_Baron_Keith_of_Kinkel.
- Guild_v_IRC priorActions Court_of_Session.
- Guild_v_IRC transcripts "Bailii transcript".
- Guild_v_IRC subject Category:1992_in_case_law.
- Guild_v_IRC subject Category:1992_in_the_United_Kingdom.
- Guild_v_IRC subject Category:Charity_law.
- Guild_v_IRC subject Category:Court_of_Session_cases.
- Guild_v_IRC subject Category:English_trusts_case_law.
- Guild_v_IRC subject Category:House_of_Lords_cases.
- Guild_v_IRC comment "Guild v IRC was an English trusts law case dealing with charitable trusts which confirmed that recreational facilities open to the public could be valid charities. Guild was the executor of the estate of James Russell, who left his estate "for the use in connection with the sports centre in New Berwick or some similar purpose in connection with sport". The Inland Revenue held that the trust created did not constitute a charitable trust, and as such was subject to the Finance Act 1975.".
- Guild_v_IRC label "Guild v IRC".
- Guild_v_IRC sameAs m.0b_zlws.
- Guild_v_IRC sameAs Q5615776.
- Guild_v_IRC sameAs Q5615776.
- Guild_v_IRC wasDerivedFrom Guild_v_IRC?oldid=582778457.
- Guild_v_IRC isPrimaryTopicOf Guild_v_IRC.