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Gilmour v Coats   flag  52

[1949] UKHL 1; [1949] AC 426; [1949] 1 All ER 848
House of Lords
United Kingdom
8th April, 1949

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Yeung, Abraham v Sun King Kai [2022] HKCFI 1239 Hong Kong Court of First Instance Hong Kong 28 Apr 2022 HKLII flag 2
Attorney-General v Family First New Zealand [2021] NZSCTrans 9 New Zealand 24 Jun 2021 NZLII flag
Family First New Zealand v Attorney-General [2020] NZCA 366 Court of Appeal of New Zealand New Zealand 27 Aug 2020 NZLII flag 3
Davinder Singh v Torture Claims Appeal Board [2019] HKCA 76 Hong Kong Court of Appeal Hong Kong 24 Jan 2019 HKLII flag
Zhang v Hardas (No 2) [2018] NSWSC 432 Supreme Court of New South Wales Australia - New South Wales 13 Apr 2018 AustLII flag 5
South Australian Employers ’ Chamber of Commerce & Industrial Inc v Commissioner of State Taxation [2017] SASC 127; 106 ATR 305 Supreme Court of South Australia Australia - South Australia 31 Aug 2017 AustLII flag 3
City of Mandurah v Australian Flying Corps & Royal Australian Air Force Association (WA Division) Inc [2016] WASCA 185; (2016) 50 WAR 466; (2016) 339 ALR 697; (2016) 219 LGERA 152 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 28 Oct 2016 AustLII flag 14
LI Kim Sang Victor v Chen Chi Hsia [2015] HKCFI 259; [2016] 1 HKLRD 1118 Hong Kong Court of First Instance Hong Kong 24 Feb 2015 HKLII flag
Hksar v Lam Mei Ching, Bet [2015] HKCFI 226 Hong Kong Court of First Instance Hong Kong 24 Feb 2015 HKLII flag 2
Williams v Commonwealth [2012] HCA 23; (2012) 248 CLR 156; (2012) 288 ALR 410; (2012) 86 ALJR 713 High Court of Australia Australia - Commonwealth 20 Jun 2012 AustLII flag 153
Williams v Commonwealth of Australia [2011] HCATrans 185 High Court of Australia Australia - Commonwealth 26 Jul 2011 AustLII flag
Liberty Trust v Charities Commission [2011] NZHC 577; [2011] 3 NZLR 68; (2011) 25 NZTC 20-054 High Court of New Zealand New Zealand 2 Jun 2011 NZLII flag 9
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR 4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
TR 2011/4 - Income tax and fringe benefits tax: charities [2011] ATOTR TR2011/4 Australian Taxation Office Australia - Commonwealth circa 2011 AustLII flag
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
"The family connection when a charity is for the advancement of Indigenous Peoples: Australia and New Zealand compared" [2009] LRightsLaws 4 Martin, Fiona; Sharp, Audrey Australia circa 2009 AustLII flag
Gallagher v Church of Jesus Christ of Latter-Day Saints [2008] UKHL 56; [2008] 4 All ER 640; [2008] 1 WLR 1852 House of Lords United Kingdom 30 Jul 2008 BAILII flag 10
[2007] Hkca 182 (7 May 2007) [2007] HKCA 182 Hong Kong Court of Appeal Hong Kong 7 May 2007 HKLII flag
[2007] Hkca 183 (7 May 2007) [2007] HKCA 183 Hong Kong Court of Appeal Hong Kong 7 May 2007 HKLII flag
Power v Tabain [2006] WASC 59 Supreme Court of Western Australia Australia - Western Australia 5 Apr 2006 AustLII flag 1
Versani v Jesani [1998] EWCA Civ 630; [1998] 3 All ER 273 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Apr 1998 BAILII flag 1
Dareton Local Aboriginal Land Council v Wentworth Council [1995] NSWLEC 239 Land and Environment Court of New South Wales Australia - New South Wales 22 Dec 1995 AustLII flag
Dareton Local Aboriginal Land Council v Wentworth Council [1995] NSWLEC 247 Land and Environment Court of New South Wales Australia - New South Wales 22 Dec 1995 AustLII flag
Crowther v Brophy [1992] VicRp 54; [1992] 2 VR 97 Australia - Victoria 8 Nov 1991 AustLII flag 4
Ip (Or Yip) Cheung (Or Chiang) Kwok v Ip Siu Bun [1990] HKCA 356 Hong Kong Court of Appeal Hong Kong 15 Jun 1990 HKLII flag
[1990] Hkca 166 (15 June 1990) [1990] HKCA 166 Hong Kong Court of Appeal Hong Kong 15 Jun 1990 HKLII flag
Pay-roll Tax, Commissioner of (Vic) v Reserve Bank of Australia [1987] VicRp 19; [1987] VR 241; (1986) 66 ALR 677; (1986) 17 ATR 678 Australia - Victoria 20 May 1986 AustLII flag 12
Jones v T Eaton Co Ltd [1973] SCR 635 Supreme Court of Canada Canada 28 Feb 1973 Supreme Court of Canada flag 1
Franciscan Order of Friars Minor, Association of v City of Kew [1967] VicRp 89; [1967] VR 732; (1967) 30 LGRA 384 Australia - Victoria 16 May 1967 AustLII flag 11
Mair (decd), Re [1964] VicRp 64; [1964] VR 529 Australia - Victoria 17 Jun 1963 AustLII flag 6
Melbourne Corporation v Young Men's Christian Assoc of Melbourne [1960] VicRp 108; [1960] VR 709; (1960) 6 LGRA 1 Australia - Victoria 28 Jul 1960 AustLII flag 7
Fernando v Sivasubramaniam - NLR - 241 of 61 [1959] LKCA 73; (1959) 61 NLR 241 Sri Lankan Court of Appeal Sri Lanka 12 May 1959 AsianLII flag
Attorney-General (NSW) v Donnelly [1958] HCA 1; (1958) 98 CLR 538; [1958] ALR 257; 32 ALJR 44 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 24
Palvinder Kaur v Punjab [1953] SCR 94 Supreme Court of Canada Canada 22 Dec 1952 Supreme Court of Canada flag 14
Binnie, Flatman; Flatman v, In re [1952] VicLawRp 66; [1953] VLR 33 Australia - Victoria 17 Oct 1952 AustLII flag 2
Oppenheim v Tobacco Securities Trust Co Ltd [1950] UKHL 2; [1951] AC 297; [1951] 1 All ER 31 House of Lords United Kingdom 13 Dec 1950 BAILII flag 82

Law Reform Reports Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
- Crime of Libel, Consultation Paper on the (LRC CP 5-1991) [1991] IELRC 5 Irish Law Reform Commission Republic of Ireland circa 1991 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"A Charity in all but Law: The Political Purpose Exception and the Charitable Sector" (2019) 42 Melbourne University Law Review 632 Glazebrook, Susan Australia circa 2019 AustLII flag 1
"Charity Law, The Advancement of Religion and Public Benefit - Will the United Kingdom Be The Answer to New Zealand's Prayers?" [2016] VUWLawRw 21 Chevalier-Watts, Juliet New Zealand circa 2016 NZLII flag
"Does Freedom of Religion Imply Freedom of Religious Trade?" [2017] JCULawRw 5 (2016-2017) 22 James Cook University Law Review 81 Spencer, Alex Australia circa 2017 AustLII flag
"The Law of contracts, trusts and corporations as criteria of tax liability" (2014) 37 Melbourne University Law Review 834 Gummow, William Australia circa 2014 AustLII flag
"Looking for 'Direct Assistance' in the Phrase 'Public Benevolent Institution': Time to Abandon the Search" (2012) 35 University of New South Wales Law Journal 103 Murray, Ian Australia circa 2012 AustLII flag
"Religious Charitable Status and Public Benefit in Australia" (2011) 35 Melbourne University Law Review 1071 Pauline Ridge Australia circa 2011 AustLII flag 3
"Appendix 3 - List of Leading Cases of United Kingdom" [2011] NLUDLRS 8 Editors India circa 2011 LIIofIndia flag
"The Henry Review and Charitable Purpose Workable Solutions or Another Band Aid?" [2010] JlALawTA 13 Seymour, Elen Australia circa 2010 AustLII flag
"The family connection when a charity is for the advancement of Indigenous Peoples: Australia and New Zealand compared" [2009] LRightsLaws 4 Martin, Fiona; Sharp, Audrey Australia circa 2009 AustLII flag
"Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test" [2009] UNSWLRS 45 Martin, Fiona Australia circa 2009 AustLII flag
"Under the Law of Charity, is the Principle of 'Public Benefit' Being Hindered by the Doctrinal Rule of Precedent?" (2008) 16 Waikato Law Review 194 Chevalier-Watts, Juliet New Zealand circa 2008 NZLII flag
"Charities for the Benefit of Employees: Why Trusts for the Benefit of Employees Fail the Public Benefit Test" (2007) 5 E-Journal of Tax Research 59 Martin, Fiona Australia circa 2007 AustLII flag
"Entities that Manage and Maintain Native Title: Can They Be Exempt From Tax as Charitable Trusts? " [2007] UNSWLRS 40 Martin, Fiona Australia circa 2007 AustLII flag
"Charity Law's Public Benefit Test: Is Legislative Reform in the Public Interest" (2003) 3 Queensland University of Technology Law and Justice Journal 422 Harpur, Paul Australia - Queensland circa 2003 AustLII flag
"Doing God's Work: Is Religion Always Charitable"'" (1996) 8 Auckland University Law Review 25 Woodfield, Steve T New Zealand circa 1996 NZLII flag
"A New Definition for Charity" [1991] VUWLawRw 3 Tokeley, Kate New Zealand circa 1991 NZLII flag
"Charitable Trusts for Employees in re Cox, Baker v National Trust Co Ltd" [1956] VUWLawRw 3 Editors New Zealand circa 1956 NZLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
National Anti-Vivisection Society v Inland Revenue Commissioners [1947] UKHL 4; [1948] AC 31; [1947] 2 All ER 217 House of Lords United Kingdom 2 Jul 1947 BAILII flag 96
Keogh; McNamee v Mansfield [1945] IR 13 circa 1945 2
Supreme Being; Maguire v Attorney-General [1943] IR 238 circa 1943 5
Munster and Leinster Bank v Attorney-General [1940] IR 19 circa 1940 3
Re Caus [1934] Ch 162 Court of Chancery United Kingdom circa 1934 LexisNexis / Westlaw flag 7
Re Hummeltenberg [1923] 1 Ch 237; [1923] All ER 49 Court of Chancery United Kingdom circa 1923 LexisNexis / Westlaw flag 18
Bourne v Keane [1919] AC 815 United Kingdom circa 1919 LexisNexis / Westlaw flag 34
M'Cartan 1917 1 IR 388 circa 1917 1
Waterside Workers Federation of Australia and F W Hagelthorn, Minster of State for The Department of Agriculture for Victoria [1916] CthArbRp 2; 10 CAR 1; 1 CR 385 Commonwealth Arbitration Reports Australia - Commonwealth 14 Jan 1916 AustLII flag 5
Dunne v Byrne [1912] UKLawRpAC 16; [1912] AC 407; 28 TLR 257 United Kingdom 22 Feb 1912 CommonLII flag 36
O'Hanlon v Logue [1906] 1 IR 247 circa 1906 7
White, In re; White v White [1893] UKLawRpCh 22; [1893] 2 Ch 41 Court of Chancery United Kingdom 8 Feb 1893 CommonLII flag 30
Cocks v Manners [1871] UKLawRpEq 152; 12 Eq 574 United Kingdom 26 Jul 1871 CommonLII flag 56
Hoare v Hoare 56 LT 147 United Kingdom circa 1916 flag 8
1 Ir 446 1 IR 446 circa 1916 1
1 Ch 162 1 Ch 162 Court of Chancery United Kingdom circa 1916 LexisNexis / Westlaw flag 6

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