Charity in UK Law
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Construction Industry Training Board v Attorney General
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In every such case the Court would be acting upon the basis that the property affected is not in the beneficial ovmership of the persons or body in whom its legal ownership is vested but is devoted to charitable purposes, that is to say, is held upon charitable trusts.
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Scottish Burial Reform and Cremation Society Ltd v Glasgow Corporation
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But three things may be said about it, which its author would surely not have denied: first that, since it is a classification of convenience, there may well be purposes which do not fit neatly into one or other of the headings: secondly, that the words used must not be given the force of a statute to be construed; and thirdly, that the law of charity is a moving subject which may well have evolved even since 1891.
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Gaudiya Mission and Others v Kamalaksha DAS Brahmachary
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Under English law charity has always received special treatment. It is therefore subject to special rules governing registration, administration, taxation and duration. Although not a state institution, a charity is subject to the constitutional protection of the Crown as parens patriae, acting through HM Attorney-General, to the state supervision of the Charity Commissioners and to the judicial supervision of this Court.
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Williams (H. J.) Trustees v Commissioners of Inland Revenue
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My Lords, there are, I think, two propositions which must ever be borne in mind in any case in which the question is whether a trust is charitable. The first is that it is still the general law that a trust is not charitable and entitled to the privileges which charity confers, unless it is within the spirit and intendment of the preamble to the Statute of Elizabeth, ( 43 Eliz. c. 4), which is expressly preserved by S. 13(2) of the Mortmain and Charitable Uses Act, 1888.
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Commissioners of Inland Revenue v City of London
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The sum, in my opinion, is in no different position from a sum (having the requisite quality of recurrence) paid without conditions or counter stipulations out of taxed income under a covenant by a private individual to any charitable body. The Crown would neither admit nor deny that such a payment would be an annual payment to the charity within the meaning of Case III, or that the party paying it would be entitled to retain the tax, or that the charity would be entitled to recover it.
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Commissioners of Inland Revenue v Baddeley and Others (Trustees of the Newtown Trust)
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For example, a bridge which is available for all the public may undoubtedly be a charity and it is indifferent how many people use it. But confine its use to a selected number of persons however numerous and important: it is then clearly not a charity. It is not of general public utility: for it does not serve the public purpose which its nature qualifies it to serve.
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National Anti-Vivisection Society v Commissioners of Inland Revenue
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"Charity", says Lord Macnaghten at p. 583, "in its legal sense comprises four principal divisions�trusts for the relief of poverty: trusts for the advancement of education: trusts for the advancement of religion: and trusts for other purposes beneficial to the community not falling under any of the preceding heads." I cannot, however, find that such a contention has been put forward.
- Haberdashers' Aske's Charity Act 2016
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Charities Act 2011
... ... 5), ss. 48(1)(a), 70(1); S.I. 2021/817, reg. 2, Sch. para. 86 (with reg. 3) ... Part 1: Meaning of “charity” and “charitable purpose” ... 1: Meaning of “charity” ... (1) For the purposes of the law of England and Wales, “charity” means an ... ...
- The Taxes (Definition of Charity) (Relevant Territories) (Amendment) Regulations 2014
- The Donations to Charity (Gift Aid Declarations) Regulations 2016
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Charity Art Auctions
Using a unique panel data set of art auctions on eBay, we conduct an empirical analysis of the impact of charity status on the outcome of an auction and find it to be substantial. Charity status in...
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Charity Commission.
...Jon Thorne has been appointed head of financial regulation at the Charity Commission. Thorne originally trained with a firm of chartered accountants in Sheffield and joined the commission in 1992. During this time he has provided financial advisory s......
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CHARITY CYCLE.
...Employees of Big Five accountancy firm Deloitte and Touche have raised over 5,000 [pounds sterling] by cycling from London to Cambridge. The event, which is part of a series of fundraising activities, was in aid of the National Society for the Preven......
- “Selling Charity”
- Charity Proceedings
- Charity Buildings
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Charity Definition – Dilemma on Public Benefit?
As indicated in our recent pdf bulletin, the Federal Government promised to issue a Consultation Paper proposing a new definition of what constitutes a “charity”. This has now issued and submission...
- UK Charity Consultation
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Request by educational charity to attend family proceedings for authorisation by the President of the Family Division
Family forms including the form to apply for a non-molestation order or an occupation order (Form FL401).
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guidance
Upper Tribunal (Tax and Chancery Chamber) forms and guidance documents including the judicial review form....Appealing to the ... Upper Tribunal (Tax and Chancery Chamber) ... Charity – England & Wales ... T399 (02.20) ... Page 1 of 17 ... Introduction – page 3 ... About this leaflet ... About the Upper Tribunal (Tax and ... ...
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Notice of attendance of authorised lawyer
Family forms including the form to apply for a non-molestation order or an occupation order (Form FL401).... ... a lawyer attending on behalf of a registered educational charity who received written ... confirmation of their accreditation on a list maintained for this purpose by the President of the ... Family Division ... I ... ...
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Application for refund of Employment Tribunal fees refund form for multiple claims and sponsors
Forms relating to appealing to an employment tribunal.... ... 1.2 Current contact details ... * Postcode ... * Phone no ... Email (if you have one) ... Company or charity number (if applicable) ... all questions marked with a * must be completed ... Section 2 – Case details – the details of the Employment ... ...