Church Finance in UK Law

Leading Cases
  • Dreyfus Foundation Inc. v Commissioners of Inland Revenue
    • House of Lords
    • 28 Julio 1955
    ... ... applicable solely towards the repairs of any cathedral, college, church or chapel, or any building used solely for the purpose of divine worship, ... interpretation placed on Section 37 by Section 21 of the Finance Act, 1923, which provided for the exemption of charities in the Irish Free ... ...
  • Gallagher v Church of Jesus Christ of Latter-Day Saints
    • House of Lords
    • 30 Julio 2008
    ... ... but one of the other buildings are entitled to exemption under the following provisions of paragraph 11 of Schedule 5 of the Local Government Finance Act 1988 (as amended), which appear under the heading "Places of religious worship, etc": "(1) A hereditament is exempt to the extent that ... ...
  • Gallagher v Church of Jesus Christ of Latter-Day Saints
    • Court of Appeal (Civil Division)
    • 24 Noviembre 2006
    ... ... Lancashire ("the site") are to be excluded from the rating list pursuant to the provisions of paragraph 11 Schedule 5 to the Local Government Finance Act 1988 ("the 1988 Act") ... 2 Schedule 5 to the 1988 Act ("Schedule 5") sets out a number of categories of hereditament which are ... ...
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Legislation
  • Ecclesiastical Jurisdiction and Care of Churches Measure 2018
    • UK Non-devolved
    • 1 de Enero de 2018
    ... ... 3A Measure passed by the General Synod of the Church of England to consolidate with corrections and minor improvements certain ... and effectively, and which were approved by the diocesan board of finance before being incurred, are to be paid by the board ... (11) As soon as ... ...
  • Parochial Church Councils (Powers) Measure, 1956
    • UK Non-devolved
    • 1 de Enero de 1956
    ... ... In this Measure— ... ‘Council’ means a parochial church council; ... ‘Diocesan Authority’ means the Diocesan Board of Finance or any existing or future body appointed by the Diocesan Conference to act as trustees of diocesan trust property; ... ‘Minister’ and ... ...
  • Mission and Pastoral Measure 2011
    • UK Non-devolved
    • 1 de Enero de 2011
    ... ... 3A Measure passed by the General Synod of the Church of England to consolidate with corrections and minor improvements the ... a copy of that report to the Commissioners, the diocesan board of finance and the committee ... (8) When the committee has decided to make ... ...
  • Pastoral Measure 1968
    • UK Non-devolved
    • 1 de Enero de 1968
    ... ... A MEASURE passed by The National Assembly of the Church of England to make better provision for the cure of souls and for the use, ... not vested in the Diocesan Board of Finance, the said Board ... shall have a right to take proceedings to recover ... ...
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Books & Journal Articles
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Law Firm Commentaries
  • Parochial Church Council’s – Ownership Of Land And Property
    • Mondaq United Kingdom
    ... ... no new property falling within these classes is to be acquired by a Parochial Church Council without the consent of the Diocesan Board of Finance. Further any such property must be vested in the Diocesan Board of Finance ... As such a Parochial Church Council cannot own property falling ... ...
  • Chancel Repair Liability
    • Mondaq United Kingdom
    ... ... a couple's fight against liability for repairs to the chancel of a church in Warwickshire has been much reported recently ... In 2003 the House of ... , media and entertainment, private client, project and trade finance, property, property finance and tax. The firm combines the benefits of ... ...
  • Revised HMRC Guidance On Payments To Overseas Bodies
    • Mondaq United Kingdom
    ... ... The Finance Act 2010 introduced an element of subjectivity to this requirement such ... exemple scenarios: In the first scenario, a pastor from a foreign church visits a UK 'partner parish'. The UK church decides to donate £500 to ... ...
  • Briefing For Charities & Social Enterprises | 28 February
    • Mondaq UK
    ... ... Ethiopian Orthodox church ... Governance ... The Young Trustees Movement is launching its latest ... Pioneers Post reports on the power of blended ... finance to access private capital and direct it towards sustainable ... ...
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