Charles King-Farlow considers the curious decision in Young v AG [2012], which had consequences for the Wedgwood Museum, in the first part of two articles ‘There was no trust or other rule of law enabling the court to intervene; but was this a matter of general trust law which would apply to all similar companies? …
Continue reading "Charities: Going to pot?"
This post is only available to members.
Wills & Trusts Law Reports | October 2015 # 153The appeal concerned the quantification of an award for maintenance pursuant to the Inheritance (Provision for Family and Dependants) Act 1975 (the 1975 Act). Section 1 of the 1975 Act confers the right on, among others, a child of the deceased to apply for an order if the will of the deceased or the intestacy rules did not make reasonable provision for that person. The provision was limited to awards of maintenance.
The appellant, who was an adult, was the only child of the deceased and was raised by the deceased, her father having died about t...
Howard Lederman examines Garcha v The Charity Commission [2014], which clarifies when permission to bring charity proceedings under s115 of the Charities Act 2011 will be granted ‘Norris J ultimately held that it was not in the interests of the charity to enable the current committee to investigate the costs incurred by the former committee …
Continue reading "Charities: The purpose of the ‘filter’"
This post is only available to members.
Wills & Trusts Law Reports | May 2015 #149This decision concerned the construction of a trust deed dated 28 November 1944 (the deed) made between Eric Max Warburg on behalf of the Warburg family, Viscount Lee of Fareham on behalf of the Warburg Society, and the University of London (UOL). There arose questions about the scope of the deed, the ownership of property, the status of funding and the propriety of the administration by UOL under the deed. UOL brought a construction summons to determine these questions at the behest of HM Attorney General (the second defendant). The first defendant was Professor John Prag, of the Univer...
Simrun Seehra analyses the impact of The Human Dignity Trust v The Charity Commission for England and Wales [2013] ‘The litigation supported and conducted by the trust was not an attempt to change the law, but rather it was directed at ensuring the interpretation and enforcement of superior constitutional rights.’ The Charity Commission’s decision to …
Continue reading "Charities: What is a charity?"
This post is only available to members.
Paul Ridout outlines the key points of the draft Protection of Charities Bill ‘The committee is expected to report during March and the draft legislation may undergo significant changes before being enacted (probably after the general election).’Announced in the Queen’s Speech in June 2014, this proposed new legislation is intended to beef up the Charity …
Continue reading "Charities: Power and faith"
This post is only available to members.
Sarah Clune sets out the lessons from the Amy Marion Dwyer Will Trust ‘While the trustees did take the necessary steps to register the will trust as a charity once the inquiry was opened, the trustees failed to carry out their duties and responsibilities in relation to dealing with the PDSA claims.’ In July, the …
Continue reading "Charities: It is sage to engage"
This post is only available to members.
Wills & Trusts Law Reports | December 2014 #145This was an appeal from notices of determination by HMRC which held that dispositions in the will of Beryl Coulter (the deceased) did not fall within s23 of the Inheritance Tax Act 1984, and were therefore not exempt from inheritance tax. The deceased died on 9 October 2007 domiciled in Jersey. Her final will was dated 1 October 2004 and probate was granted in the probate division of the Royal Court of Jersey on 25 October 2007. The will made several legacies totalling £210,000 and the residue passed to her executors to be held on the terms of the Coulter Trust for the purpose of the pro...
Paul Ridout looks at the current position with charities buying land ‘The duties of charity trustees when acquiring property are derived from the general law relating to trustees and, in practical terms, the formulation of the “duty of care” in s1 of the Trustee Act 2000 is used by the Commission as a benchmark.’ The …
Continue reading "Charity Update: All the right properties"
This post is only available to members.
Charlie Fowler sets out what charities should do with donations when the purpose behind an appeal fails ‘In the event that there is an initial failure with a charitable appeal and all of the donors to the appeal are identifiable, then, on the face of it, the trustees of the charity will hold the money …
Continue reading "Charities: Deciding charitable intent"
This post is only available to members.
