| Guild v IRC | |
|---|---|
.svg) | |
| Court | House of Lords |
| Full case name | Guild v Commissioners of Inland Revenue |
| Decided | 27 February 1992 |
| Transcript | Bailii transcript[1] |
| Case history | |
| Prior action | Court of Session |
| Court membership | |
| Judges sitting | Lord Keith of Kinkel Lord Roskill Lord Griffiths Lord Jauncey of Tullichettle Lord Lowry |
| Case opinions | |
| Lord Keith of Kinkel | |
| Keywords | |
| charitable trusts public benefit recreational charities | |
Guild v IRC was an English trusts law case dealing with charitable trusts which confirmed that recreational facilities open to the public could be valid charities.
- ^ Guild v Inland Revenue Commissioners [1990] UKHL 10, [1992] 2 AC 310 (27 February 1992), House of Lords