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...
Sam Macdonald and Elizabeth Jones review the decision in the ISC’s judicial review of Charity Commission guidance on public benefit ‘The emphasis upon trustees’ discretion, rather than prescription by the Commission or any other authority, will, of course, have practical consequences.’ On 13 October 2011, the Upper Tribunal (Tax and Chancery Chamber) released its decision …
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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 ...
