Charitable Trusts in UK Law
Leading Cases
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Latimer and Others v Commissioner of Inland Revenue
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It is sometimes possible to impress a gift in favour of a recipient which is not itself a charity with an implied trust which limits the application of the property comprised in the gift to charitable purposes. In In re Smith [1932] 1 Ch 153, a gift "unto my country England" was construed as a gift for the benefit of the inhabitants of England and, by analogy with the cases on gifts to a parish, town or city, as impressed with a trust that it be applied for charitable purposes only.
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Legislation
Books & Journal Articles
- Report of the Committee on the Law and Practice Relating to Charitable Trusts [Cmd. 8710]
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Public Trusts
Public, as distinct from charitable, trusts were authoritatively recognised in 1827, when the House of Lords determined that the permanent basis of equitable jurisdiction protected ‘public money’ f...... ... determined that the permanent basis of equitable jurisdiction protected‘public money’ from unlawful application , on the same basis as charitable funds were protected ... These trusts made the relevant publicfu nctionaries subjectto equitable remedies, but the remedies were dis- placed from ... ...
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Trusts for Religious Purposes and the Question of Public Benefit
It is a well‐established principle that no trust may be regarded as charitable in law unless carrying out its purposes will benefit the public. Trusts for religious purposes have traditionally been...... ... us Purposes and the Question of Public Bene ¢t Matthew Harding n It is a well-established pri nciple that no trust may be regarded as charitable in law unle ss carrying out its purposes wil l be ne¢t the public.Trusts for religious purposes have traditionally been pre- sumed ... ...
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PUBLIC PURPOSE TRUSTS
... ... PURPOSE TRUSTS (1) INTRODUCTION MUCH has been written on the correlation between the validity of trusts for charitable purposes and the fiscal privileges afforded to such trusts; and despite recent recommendations to the contrary,‘ opinion ... ...
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Law Firm Commentaries
- Changing And Reorganising Charitable And Public Trusts
- How Does The ESG Agenda Align With Charitable Donations And Trusts?
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Today in Legal Artificial Intelligence
Here’s Bob Ambroji’s take on The Pew Charitable Trusts’ entry into A2J: A Potentially Major Lifeline For Low-Income Legal Tech And A2J. Bob discusses how Pew will attack several specific A2J obstac...... Heres Bob Ambrojis take on The Pew Charitable Trusts entry into A2J:A Potentially Major Lifeline For Low-Income Legal ... ...
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Trusts (Capital And Income) Bill Set To Become Law
... ... The changes will affect almost 14,000 charitable trusts ... The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your ... ...
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