Phillipe & ors v Cameron & ors [2019] WTLR 661

Wills & Trusts Law Reports | Summer 2019 #175

The claimants were the trustees (‘trustees’) of land at Sandy Lane, Cheam (‘land’) which had been occupied by St Andrew’s (Cheam) Lawn Tennis Club (‘club’) since the execution of a declaration of trust dated 11 July 1938 (‘trust deed’). The club had been established for the purpose of acquiring and fitting out land for use at a tennis club by members of St Andrew’s Cheam United Reformed Church (‘church’). When an opportunity arose to acquire suitable vacant land, a general meeting was called at which it was proposed to spend £750 in the purchase of the land and additional sums for the co...

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...

Phillipe & ors v Cameron & ors [2012] EWHC 1040 (Ch)

Wills & Trusts Law Reports | September 2012 #122

The claimants were the trustees of the St Andrew’s (Cheam) Lawn Tennis Club Trust (the trustees). The trustees sought declarations as to the beneficial ownership of land occupied by the St Andrew’s (Cheam) Lawn Tennis Club (the club) since 1938 (the land).

The church now known as St Andrew’s United Reformed Church Cheam (the church) was originally founded in the 1920s. From the church’s inception many of its members played tennis together and in 1930 they established a tennis club which was to become the club. The club’s first general meeting was held...