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...
Sam Macdonald and Elizabeth Jones review the decision in the ISC’s judicial review of Charity Commission guidance on public benefit ‘The emphasis upon trustees’ discretion, rather than prescription by the Commission or any other authority, will, of course, have practical consequences.’ On 13 October 2011, the Upper Tribunal (Tax and Chancery Chamber) released its decision …
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Wills & Trusts Law Reports | January/February 2012 #116The Independent Schools Council (ISC) brought an application for judicial review, seeking an order to quash certain parts of guidance issued by the Charity Commission (CC) comprising the ‘Charities and Public Benefit – the Charity Commission’s General Guidance on Public Benefit’ (issued January 2008) and ‘Public Benefit and Fee Charging’ and ‘The Advancement of Education for the Public Benefit’ (both issued in December 2008). ISC alleged that the guidance included errors of law in respect of the public benefit requirement as applied to ...
