Charity in UK Law
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Construction Industry Training Board v Attorney General
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In such cases the relief granted often takes the form of an Order approving a scheme for the administration of the charity which has been laid before the Court, but this is not the only way in which the Court can exercise jurisdiction in respect of a charity or over charity trustees.
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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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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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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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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.
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The Children's Investment Fund Foundation (UK) v HM Attorney General and Others
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I should not leave this aspect of the matter without emphasising the specific nature of the decision I have reached, and the exceptional character of this case. But here, the Commission and CIFF asked the court to decide and it has done so. For that reason, the only remaining voting member of CIFF must be directed to approve it, otherwise the essential interests of charity which the court is there to protect would be put at risk.
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Fraser and Another v Canterbury Diocesan Board of Finance
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In order to come within the Act the grant has to be for one or more of the three purposes mentioned in section 2 i.e. for the education of poor persons, or for the residence of a schoolmaster or schoolmistress, or otherwise for the purposes of the education of such poor persons in religious and useful knowledge.
- “Selling Charity”
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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......
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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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Chapter PTM073900
.... . . . . . Glossary. PTM000001. . . . . . . Conditions for paying a charity lump sum death benefit. To whom a charity lump sum death benefit can be paid. The maximum charity lump sum death benefit payable. A charity lump sum ......
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Chapter DMBM585220
.... . . Types of charity. A charity can be either:. a charitable company. an unincorporated charity/charitable association. It is therefore necessary to establish beyond ......
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Chapter STSM041170
......See also STSM130000 - CREST. Where a charity buys chargeable securities, exemption from SDRT can be claimed. In practice, the exemption is secured by the exchange member or qualified dealer (as ......