Mountstar v The Charity Commission [2013] 17 October 2013; WTLR(w) 2013-09

Charity Law Update: Responsible giving

Peter Steer and Sarah Clune review recent developments in third sector law ‘Prudence is perhaps a rather old fashioned virtue, but it should make trustees stop and think whether what they have cleverly structured or who they are involved with is really in the best interests of the charity, or themselves.’ This article is a …

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Charities: A question of confidence

Robert Keylock assesses the implications of Mountstar (PTC) v Charity Commission for charity professionals ‘The Commission considered that the tax effectiveness of the scheme was a question for HMRC alone. It also concluded that the scheme did not provide any direct or indirect benefit for the directors.’ The Cup Trust caused a furore after the …

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