Polish Combatants' Association Ltd v IR Commrs.  BTC 7070
King's Bench Division.
Judgment delivered 25 May 1949.
Stamp duty – Conveyance or transfer on sale – Exemption – Body of persons established for charitable purposes only – Finance Act 1947, s. 52, 54.
The appellant company established by guarantee appeal against a decision of the Revenue that it was not a body of persons established for charitable purposes only for the purposes of the Finance Act 1947, s. 54.