Charity Merger and Acquisition in UK Law

Legislation
  • The Charities (Accounts and Reports) Regulations 2008
    • UK Non-devolved
    • January 01, 2008
    ...... “auditable charity” means a charity the accounts of which for the ... for in the group accounts by the acquisition method or merger method of accounting as ......
  • Small Charitable Donations Act 2012
    • England & Wales
    • January 01, 2012
    ...... (1) A charity is entitled to a payment from HMRC (a "top-up ... S-12 . Charity mergers: new charity taking over activities of one ... part of an arrangement involving, the acquisition of property by the charity from the individual or ......
  • Finance Act 2016
    • UK Non-devolved
    • January 01, 2016
    ...... have effect in relation to—(a) the acquisition of employment-related securities options (within ...) See section 102 for the meaning of “charity”. S-102 . Connected charities 102 Connected ... in section 77(3);(b) any relevant merger arrangements.(4) In subsection (3) “relevant ......
  • The Charitable Incorporated Organisations (General) Regulations 2012
    • UK Non-devolved
    • January 01, 2012
    ...... persons are to be its members and its charity trustees; . “provision for entrenchment” has ... (d) (d) any reference to the acquisition of property which is to be subject to the trust ...S-61 . Pre-merger vesting declarations Pre-merger vesting ......
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Books & Journal Articles
  • The employment law implications of charity mergers
    • Nbr. 23-3, June 2001
    • Employee Relations
    • 271-289
    Examines the employment law implications for charities considering merger. Considers the employment law problems that are involved in charity mergers and the different strategies that have been emp...
    ......It should be noted, however, that various organisational and other changes made by the new owners subsequent to their acquisition of the controlling interest in the shares of a company may result in a breach of contract, depending upon the nature and effect of those changes. ......
  • AN ECONOMIC JUSTIFICATION FOR A PRICE STANDARD IN MERGER POLICY: THE MERGER OF SUPERIOR PROPANE AND ICG PROPANE
    • Antitrust Law and Economics
    • 409-444
    Merger review policy among countries varies according to the weight given to consumers relative to producers. When both receive their full welfare weight it is said that the efficiencies defense is...
    ......Charity is an expression of moral sentiment. One may care about others from their ...19 (2nd Supp.), s. 19. Crosbie & Co. Inc. (2000). Mergers and acquisition in Canada. Subscription database http:// www.crosbieco.com/M&A.html . In: ......
  • The time factor in re‐branding organizations: its effects on staff knowledge, attitudes and behaviour in UK charities
    • Nbr. 16-4, July 2007
    • Journal of Product & Brand Management
    • 236-246
    Purpose: As staff are vital to successful re‐branding, particularly in the charity sector where restricted budgets limit reliance on external marketing, it is important to understand the impact of ...
    ...... re-branding, particularly in the charity sector where restricted budgets limit reliance on ... the effectiveness of re-branding; the acquisition of new knowledge, (new straplines, messages and ...It may be prompted by mergers, for example, Guinness and G r a n dM e t r o p o ......
  • STATUTES
    • Nbr. 28-6, November 1965
    • The Modern Law Review
    ...... STATUTES MONOPOLIES AND MERGERS ACT, 1965 THE White Paper on Monopolies ... which would result in the acquisition by an enterprise of monopoly power ... Memorial Trust is not a charity, because the purpose to which the ......
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Law Firm Commentaries
  • Law Commission Opens Consultation On Technical Issues In Charity Law
    • Mondaq UK
    ...... of the proceeds of fundraising appeals; the regulation of the acquisition, disposal and mortgage of land by charities; the remuneration of a trustee ...; the transfer of assets and liabilities on incorporation and merger, and gifts made by will to charities that have merged; the availability of ......
  • BWB Impact: Restructuring In The Social
    • Mondaq UK
    ...Merger and mutualisation can help to maximise mission ...Whether in the social sector (as a charity or social enterprise), or in the public sector, ... the true merger of equals; an acquisition of assets and operations of one by another; and ......
  • Charities - A Briefing For Charitable Organisations, September 2009
    • Mondaq United Kingdom
    ...A SURVIVAL GUIDE FOR THE DOWNTURN - THE CHARITY. COMMISSION'S BIG BOARD TALK. The Charity ...working or a merger is in their best interests. For some of you. this ... allows the construction or acquisition of a. building intended to be used 'solely' for ......
  • Charities: New Beginnings - Summer 2013
    • Mondaq United Kingdom
    ...... article about recognising when a charity is trading. This is an important area as it has ... rationalisation, growth organically or by merger or acquisition, academy conversion or joining a ......
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