3 May 2005
HESTER And Ors V THE COMMISSIONER OF INLAND REVENUE SC 2/2005
- Citation
- SC 2/2005
- Court
- Supreme Court
Leave to appeal was dismissed because on the facts, and given concurrent findings below, the Plan's beneficiary definitions were sufficiently broad that it could not be said with certainty the fund would be applied exclusively for charitable (religious) purposes, so it did not qualify for income tax exemption; the proposed appeal raised no matter of general or public importance and was fact-dependent.