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・ Guild of St. Bernulphus
・ Guild of St. John, Deritend
・ Guild of St. Stephen
・ Guild of Television Producers and Directors Awards 1955
・ Guild of Television Producers and Directors Awards 1956
・ Guild of Television Producers and Directors Awards 1957
・ Guild of the German Stage
・ Guild of the Holy Cross
・ Guild of the Poor Brave Things
・ Guild S-100
・ Guild socialism
・ Guild Software
・ Guild Street, Aberdeen
・ Guild Theatre
・ Guild Theatre (Portland, Oregon)
Guild v IRC
・ Guild Wars
・ Guild Wars (disambiguation)
・ Guild Wars (video game)
・ Guild Wars 2
・ Guild Wars Factions
・ Guild Wars Nightfall
・ Guild's Lake
・ Guild, New Hampshire
・ Guildable Manor
・ Guildayichthyiformes
・ Guilded Age
・ Guilden Morden
・ Guilden Sutton
・ Guilder


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Guild v IRC : ウィキペディア英語版
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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