Charitable Tax Status: Campaigns To Change The Law
Brighton College led the legal fight to secure the charitable tax status currently enjoyed by all registered charities. A legal case between the school and Inland Revenue from 1916-26 produced a series of changes to tax law in the 1918 Income Tax Act, the 1921 and 1922 Finance Acts and, above all, section 24 of the 1927 Finance Act. The case (Brighton College v Marriott) went to the High Court (June 1924, 40 T.L.R. 763-5), the Court of Appeal (November 1924, 1 KB 312) and ultimately the House of Lords (November 1925, AC 192-204).
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“Judge—A law student who marks his own examination-papers.”
—H.L. (Henry Lewis)