Helena Partnerships Ltd v HMRC & anr [2012] EWCA Civ 569

Wills & Trusts Law Reports | November 2012 #124

The 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...

HMAG v Charity Commission & ors FTC/84/2011

Wills & Trusts Law Reports | July/August 2012 #121

A 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...