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https://judgements.lawnigeria.com/2019/01/15/3plr-associated-artists-ltd-v-inland-revenue-commissioners/
Jan 15, 2019 · The appellant company, Associated Artists Ltd., a non-profit-making theatrical association, claimed exemption from income tax under section 448 (1) (c) of the Income Tax Act, 1952, in respect of certain profits on the ground that it was a body established for exclusively charitable purposes.
https://library.croneri.co.uk/cch_uk/btc/36-tc-499
Associated Artists, Ltd. v Commissioners of Inland Revenue (1) (1953-1956) 36 TC 499 HIGH COURT OF JUSTICE (CHANCERY DIVISION)– 7TH AND 8TH MAY, 1956 Income Tax – Exemption – …
https://quizlet.com/138395155/equity-and-trusts-charities-flash-cards/
Associated artists v IRC. In this case, associated artists Ltd crossed the line, making them non-educational. They were providing a venue for people to sell their artwork, whilst charging people to enter. It was held invalid as it was promoting the people involved
https://www.law-office.co.uk/art_drafting.htm
In Associated Artists Ltd v IRC (1956) 2 All ER 583 the “and” in “(a) to present, classical, artistic, cultural and educational dramatic works” was held to be disjunctive so that the company could present a play which was, for instance, artistic but not educational.
https://lawnigeria.com/2018/09/taxation-and-revenue-law-cases-judgments/
Sep 13, 2018 · associated artists ltd. v. inland revenue commissioners Tax exempt status – Body registered as limited by guarantee – Whether not charitable body for the purposes of the Income Tax Act, – Relevant considerations
https://www.casemine.com/judgement/uk/5a8ff87660d03e7f57ec0e94
Aug 12, 2014 · [26] Counsel for Bangor then relied on Associated Artists Ltd v Inland Revenue Commissioners [1956] 2 All ER 583. This plaintiff was a company limited by guarantee set up by a lover of the theatre whose objects included at (a) "to present classical, artistic, cultural and educational dramatic works " It was not that clause that the revenue commissioners objected to when arguing that …
https://www.lawteacher.net/cases/
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