Continue reading "Charity: Where duty lies"
Lehtimaki v CIFF [2018] WTLR 491
Wills & Trusts Law Reports | Summer 2018 #172The Children’s Investment Fund Foundation (UK) (‘CIFF’) was incorporated as a company limited by guarantee without a share capital on 8 February 2002 with the aim of improving the lives of children in developing countries. It had been founded by two of the respondents, Sir Christopher Hohn and his then wife, Jamie Cooper. Each of them, both of whom were members and trustees, had contributed to the charity’s success. The only other member, though not a trustee, was the Appellant. The present litigation had its origins in the breakdown of the relationship between Sir Christopher Hohn and J...
Charities: The purpose of the ‘filter’
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Futter & anr v HMRC; Pitt & anr v HMRC [2013] WTLR 977
Wills & Trusts Law Reports | July/August 2013 #131The first appeal concerned two settlements, made with non-resident trustees, by Mr Futter. Considerable ‘stockpiled’ gains were rolled up while the trusts were non-resident and, in exercise of the powers conferred by the trusts, new resident trustees were appointed and capital was distributed to Mr Futter and his children in the mistaken belief that the ‘stockpiled’ gains, which would be attributed to them, would be absorbed by allowable losses that had been realised, so that no liability to capital gains tax would arise. In advising as to the effect of s87 of the Taxation a...
Unincorporated Associations: When to litigate
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Rai & ors v Charity Commission for England and Wales [2012] EWHC 1111 (Ch)
Wills & Trusts Law Reports | July/August 2012 #121Shri Guru Ravidass Sabha (Sabha), an incorporated registered charitable association, was based at a temple in Southall. Ravidassias were followers of Shri Guru Ravidass Ji (b 1377), some of whose teachings were incorporated in the Shri Guru Granth Sahib (the Granth). The constitution of 14 December 2007 set out the objects of the Sabha which were the worship of God in accordance with the teachings and philosophy, mission and principles of Shri Guru Ravidass Ji derived from the Granth and research of Holy Scriptures of Shri Guru Ravidass Ji. Over the years such research had uncovered othe...