Charity Law: What is charitable?

Simrun Garcha reports on the charitable status and disposal of assets of a now defunct religious sect ‘While this case does not decide new matters of principle, it is likely to be of interest to charity law practitioners given that it provides an insight into some complex issues.’The High Court’s recent decision in Buckley v …
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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...