Paul Ridout examines the consequences of the Upper Tribunal’s determination on the Attorney General’s Reference on benevolent funds and certain other poverty charities The tribunal followed its decision in the Independent Schools Council case and confirmed that different charitable purposes have different tests of public benefit. One single evening lecture, which formed part of my …
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Wills & Trusts Law Reports | November 2012 #124The 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...
Wills & Trusts Law Reports | July/August 2012 #121A 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...
Wills & Trusts Law Reports | January/February 2012 #116The Independent Schools Council (ISC) brought an application for judicial review, seeking an order to quash certain parts of guidance issued by the Charity Commission (CC) comprising the ‘Charities and Public Benefit – the Charity Commission’s General Guidance on Public Benefit’ (issued January 2008) and ‘Public Benefit and Fee Charging’ and ‘The Advancement of Education for the Public Benefit’ (both issued in December 2008). ISC alleged that the guidance included errors of law in respect of the public benefit requirement as applied to ...
