Dingle v Turner and Ors
[1972] 1 All ER 878(Decision by: Viscount Dilhorne)
Between: Dingle
And: Turner and Ors
Judges:
Viscount DilhorneLord Macdermott
Lord Hodson
Lord Simon of Glaisdale
Lord Cross of Chelsea
Subject References:
CHARITY
Relief of poverty
Poor employees
Trust to provide pensions to poor employees of a company
Whether valid charitable trust
Charity
Public benefit
Requirement of public benefit
Section of the public
Determination whether potential beneficiaries constitute a section of the public
Relevance
Case References:
A-G v Northumberland (Duke) - (1877) 7 Ch D 745; 47 LJCh 569; varied (1878) 38 LT 245; 8 Digest (Repl) 410, 1020
A-G v Price - (1810) 17 Ves 371; [1803-13] All ER Rep 467; 34 ER 143; 8 Digest (Repl) 316, 19
Buck, Re, Bruty v Mackey - [1896] 2 Ch 727; [1895-99] All ER Rep 366; 65 LJCh 881; 75 LT 312; 60 JP 775; 8 Digest (Repl) 356, 348
Compton, Re, Powell v Compton - [1945] 1 All ER 198; [1945] Ch 123; 114 LJCh 99; 172 LT 158; 8 Digest (Repl) 330, 123
Cox (decd), Re, Baker v National Trust Co Ltd, Public Trustee for Ontario (Province) v National Trust Co Ltd - [1955] 2 All ER 550; [1955] AC 627; [1955] 3 WLR 42; affg [1951] OR 205; Digest (Cont Vol A) 91, 3a
Davies v Perpetual Trustee Co (Ltd) - [1959] 2 All ER 128; [1959] AC 439; [1959] 2 WLR 673; Digest (Cont Vol A) 88, 6a
Drummond, Re, Ashworth v Drummond - [1914] 2 Ch 90; [1914-15] All ER Rep 223; 83 LJCh 817; 111 LT 156; 8 Digest (Repl) 320, 52
Gibson v South American Stores (Gath & Chaves) Ltd - [1949] 2 All ER 985; [1950] Ch 177; 8 Digest (Repl) 320, 51
Gosling, Re, Gosling v Smith - (1900) 48 WR 300; 16 TLR 152; 8 Digest (Repl) 320, 49
Hobourn Aero Components Ltd's Air Raid Distress Fund, Re, Ryan v Forrest - [1946] 1 All ER 501; [1946] Ch 194; 115 LJCh 158; 174 LT 428; 8 Digest (Repl) 321, 56
Income Tax Special Purposes Comrs v Pemsel - [1891] AC 531; [1891-94] All ER Rep 28; 61 LJQB 265; 65 LT 621; 55 JP 805; 3 Tax Cas 53; 8 Digest (Repl) 312
Inland Revenue Comrs v Educational Grants Association Ltd - [1967] 2 All ER 893; [1967] Ch 993; [1967] 3 WLR 41; 44 Tax Cas 111; Digest (Cont Vol C) 529, 1400a
Laidlaw, Re, Sir Robert Laidlaw's Will Trusts - (11 January 1935) unreported
Oppenheim v Tobacco Securities Trust Co Ltd - [1951] 1 All ER 31; [1951] AC 297; 8 Digest (Repl) 321, 55
Pease v Pattinson - (1886) 32 Ch D 154; [1886-90] All ER Rep 507; 55 LJCh 617; 54 LT 209; 8 Digest (Repl) 355, 356
Scarisbrick, Re, Cockshott v Public Trustee - [1951] 1 All ER 822; [1951] Ch 622; rvsg [1950] 1 All ER 143; [1950] Ch 226; 8 Digest (Repl) 316, 18
Spiller v Maude - (1881) 32 Ch D 158n; 8 Digest (Repl) 463, 1641
Young's Will Trusts, Re, Westminster Bank Ltd v Sterling - [1955] 3 All ER 689; [1955] 1 WLR 1269; Digest (Cont Vol A) 89, 31a
Judgment date: 16 February 1972
Decision by:
Viscount Dilhorne
My Lords, I have had the advantage of reading the opinions of my noble and learned friends, Lord Cross of Chelsea and Lord MacDermott. I agree with Lord Cross that this appeal should be dismissed and with the reasons he gives for that conclusion.
With Lord MacDermott, I too do not wish to extend my concurrence to what my noble and learned friend Lord Cross has said with regard to the fiscal privileges of a legal charity. Those privileges may be altered from time to time by Parliament and I doubt whether their existence should be a determining factor in deciding whether a gift or trust is charitable.
I agree that the costs of all the parties should be paid out of the fund.