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Guild v IRC
''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. ==Facts== Guild was the executor of the estate of James Russell, who left his estate "for the use in connection with the sports centre in New Berwick or some similar purpose in connection with sport".〔Collins (1994) p.〕 The Inland Revenue held that the trust created did not constitute a charitable trust, and as such was subject to the Finance Act 1975.〔Hopkins (1992) p.429〕 Since the Income and Corporation Taxes Act 1970 interpretation of "charity" was to be used, English trusts law was applied.〔Norman (1992) p.361〕 After an initial hearing in the Court of Session, the case was appealed to the House of Lords.
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