Charitable Trusts in UK Law

Leading Cases
  • Latimer and Others v Commissioner of Inland Revenue
    • Privy Council
    • 25 Febrero 2004
    ...... . 12 Clause 9 set out the trusts on which the forestry rentals were to be held: ... of the Trust (assisting Maori claims before the Tribunal) was a charitable purpose under the law of New Zealand. But that is no longer an issue ......
  • Harding v R & C Commissioners
    • Chancery Division
    • 12 Enero 2007
    ...... Gift to the Diocese of Westminster on charitable trusts 4 ......
  • Commissioners of Inland Revenue v Baddeley
    • Court of Appeal
    • 18 Mayo 1953
    ...... to be regarded as "made to a body of persons established for charitable purposes only or to trustees of a trust so established" within the meaning ... agree with Lord Justice Jenkins that the overriding purpose of the trusts therein respectively contained are the promotion of the religious, social ......
  • Hunter and Others v Attorney-General and Another
    • House of Lords
    • 18 Mayo 1899
    ...... construction of the Will of the testator Edward Hunter deceased the trusts of the said Will declared and entrusted to special trustees were void and ... personal estates are devised and bequeathed upon good and valid charitable trusts which ought to be carried into effect accordingly," be, and the ......
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Legislation
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Books & Journal Articles
  • Report of the Committee on the Law and Practice Relating to Charitable Trusts [Cmd. 8710]
    • Nbr. 16-3, July 1953
    • The Modern Law Review
  • Public Trusts
    • Nbr. 69-4, July 2006
    • The Modern Law Review
    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 ......
  • Trusts for Religious Purposes and the Question of Public Benefit
    • Nbr. 71-2, March 2008
    • The Modern Law Review
    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 ......
  • PUBLIC PURPOSE TRUSTS
    • Nbr. 40-4, July 1977
    • The Modern Law Review
    ...... 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
    • Mondaq UK
  • Today in Legal Artificial Intelligence
    • LexBlog United Kingdom
    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...
    ... Here’s Bob Ambroji’s take on The Pew Charitable Trusts’ entry into A2J: A Potentially Major Lifeline For Low-Income ......
  • Private Wealth - Horizon Scanning 2020
    • JD Supra United Kingdom
    With a number of changes affecting the private wealth world to come over the next 12 months, our private client team take a look at some of the key UK legal developments for 2020, including the ext...
    ...... to register on the UK trust register:  all UK resident express trusts  non-UK resident express trusts where the trustees  acquire an ... will be exempt from having to be registered - including charitable trusts. The government is still considering whether bare trusts and ......
  • Trusts (Capital And Income) Bill Set To Become Law
    • Mondaq United Kingdom
    ......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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Forms
  • Chapter SDLTM26040
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . Detailed rules for charitable trusts to qualify for relief FA03/SCH8/PARA4. Relief from stamp duty land ......
  • Chapter IFM13474
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......Disposals of interests in non-reporting offshore funds held by charitable companies (as defined in section 506 ICTA) or charitable trusts (as ......
  • Chapter SDLTM26005
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... the relief from stamp duty, is available where a charity, or a charitable trust, purchases an interest in land, subject to certain conditions. See ... charities and SDLTM26040 for the conditions relating to charitable trusts. Provision is made for relief previously granted on a transaction to be ......
  • Chapter TSEM6273
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... To be regarded as a charity, a trust must have ‘charitable purposes’ that help the public, this is known as being ‘for public ... The main statutory exemptions from tax for the income of charitable trusts are contained in sections 521 to 536 Income Tax Act 2007. These exemptions ......
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