Sam Macdonald and Elizabeth Jones examine the updated Charity Commission guidance on public benefit ‘It is clear that the government sees attempting to draw up a statutory definition of public benefit as being no easy solution, given the range of charitable purposes that exist.’ New public benefit guidance was published by the Charity Commission in …
Continue reading "Charity Law: Concise and clear"
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Paul Ridout examines the consequences of the Upper Tribunal’s determination on the Attorney General’s Reference on benevolent funds and certain other poverty charities The tribunal followed its decision in the Independent Schools Council case and confirmed that different charitable purposes have different tests of public benefit. One single evening lecture, which formed part of my …
Continue reading "Charities: Poor employees and poor relations"
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Wills & Trusts Law Reports | November 2012 #124The appellant, a company limited by guarantee and not having a share capital, was a registered social landlord. Originally incorporated in January 2001, the appellant was registered as a charity on changing its memorandum and articles of association in November 2004. However, unless the appellant could establish that its objects were carried on for exclusively charitable purposes during the prior period from October 2001 to November 2004 there was a liability on rents received of £6m in corporation tax due to the respondent. The objects were the provision of housing, accommodation, assis...
Wills & Trusts Law Reports | July/August 2012 #121A Notice of Reference dated 27 January 2011 was made by Her Majesty’s Attorney General following concerns expressed by the Charity Commission that the Charities Act 2006 (2006 Act) had cast doubt on the continued charitable status of certain charitable trusts. The trusts affected were trusts for the relief of poverty where the class of potential beneficiaries were defined by a family relationship, employment or former employment status or membership of an unincorporated association. There were 11 parties and 19 interveners. Other than the Charity Commission, each of the pa...
