Charity in UK Law

Leading Cases
  • Construction Industry Training Board v Attorney General
    • Court of Appeal
    • 18 May 1972

    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.

  • Williams (H. J.) Trustees v Commissioners of Inland Revenue
    • House of Lords
    • 21 Mar 1947

    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.

  • Commissioners of Inland Revenue v City of London
    • House of Lords
    • 20 Apr 1953

    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.

  • Gaudiya Mission and Others v Kamalaksha DAS Brahmachary
    • Court of Appeal
    • 30 Jul 1997

    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.

  • National Anti-Vivisection Society v Commissioners of Inland Revenue
    • House of Lords
    • 02 Jul 1947

    "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.

  • Von Ernst & Cie S.A. v Commissioners of Inland Revenue
    • Court of Appeal
    • 30 Nov 1979

    In the first two of these cases it seems to me that it was assumed, rather than decided, that a corporate charity was in the position of a trustee of its funds. Re Finder 's Will Trusts turned upon a question of whether or not a bequest to a charitable corporation, which ceased exist in the testatrix's lifetime, demonstrated a general charitable intention capable of permitting a cy-pres application.

  • Fraser and Another v Canterbury Diocesan Board of Finance
    • Court of Appeal
    • 24 Nov 2000

    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.

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Books & Journal Articles
  • “Selling Charity
    • Nbr. 46-6, November 1983
    • The Modern Law Review
  • Charity Art Auctions
    • Nbr. 76-6, December 2014
    • Oxford Bulletin of Economics and Statistics
    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...
  • Charity Commission.
    • Nbr. 2003, May 2003
    • Financial Management (UK)
    ...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......
  • CHARITY CYCLE.
    • Nbr. 2001, January 2001
    • Financial Management (UK)
    ...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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Law Firm Commentaries