Pemsel Foundation
"The law of charity is a moving subject" – Lord Wilberforce, Scottish Burial Reform and Cremation Society Ltd. v. Glasgow Corporation, [1968] A.C. 138 (H.L.), at p. 154. Named after the seminal 1891 House of Lords decision, Commissioners for Special Purposes of the Income Tax v. Pemsel, [1891] A.C. 531, that established the four...