Legal Structure of the Charity in UK Law
Leading Cases
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First National Trustco (UK) Ltd v Mary Louise Mcquitty (as Personal Representative of the Estate of Kevin Page (Deceased) and as Representative for all the other Members of the Unincorporated Association Known as Bahia Blanca Holiday Club)
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When construing a document the court must determine objectively what the parties to the document meant at the time they made it. What they meant will generally appear from what they said, particularly if they said it after a careful process.
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Hanchett-Stamford v Attorney General and Others
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The thread that runs through all these cases is that the property of an unincorporated association is the property of its members, but that they are contractually precluded from severing their share except in accordance with the rules of the association; and that, on its dissolution, those who are members at the time are entitled to the assets free from any such contractual restrictions.
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Legislation
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Ecclesiastical Jurisdiction and Care of Churches Measure 2018
... ... PART 2: LEGAL OFFICERS ... 28: Provincial registrar: ... an object or structure forming part of the land within the curtilage ... management of the administration of the charity, or ... ...
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Tribunals (Scotland) Act 2014
... ... Tribunal is to consist of its ordinary, legal and judicial members ... CHAPTER 2: Internal structure ... Structure of First-tier Tribunal ... 20: ... (Transfer of Functions of the Scottish Charity Appeals Panel) Regulations 2018 (S.S.I. 2018/1), ... ...
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Corporation Tax Act 2010
... ... and Wales, and Northern Ireland, any legal or equitable charge, and ... of Chapter 2 (certain payments to charity), and ... a building or structure which— ... ...
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Housing Act 1996
... ... a registered charity whose address, for the purposes of registration ... ) has priority immediately after any legal charge securing an amount— ... it consists of a moveable structure, vehicle or vessel designed or adapted for human ... ...
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Books & Journal Articles
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Social enterprise as a means to reduce public sector deficits
Purpose: Charitable organizations have long been held out as separate from other human endeavors. One of the ways that this distinction has been maintained is through the use of a tax exemption. Ho...... ... While charity gets its operatingincome from grants and ... In particular, it willexamine a new legal structure that some social enter prises are ... ...
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MUSEUMS, RESTITUTION AND THE NEW CHARITIES ACT.
... ... to introduce new possibilities for charity trustees in England and Wales (including museum ... , (10) which means compliance with their legal duties is not generally overseen by the Charity ... decisions according to their governance structure, so they need not personally decide matters in ... ...
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Fraud in small charities: evidence from England and Wales
Purpose: Despite the increasing awareness of fraud in organisations and the potential benefits of strong fraud management through deterrence and prevention in the UK, there remains limited research...... ... controlsystems and better governance structure.This paper addresses a very important topic charity sector. Whilst fraud and fund misappropriation ... aware of any best-practice guidelines and legal obligationsrelevant to their role, for example ... ...
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THE PRIVATE LAW OF PUBLIC TRUSTS
... ... INTRODUCTION THE Charity Commission, in one of its annual ... It prompts us to ask: what is the legal position of charitable trustees who wish ... the present or future financial structure of the charity. For in- stance, the ... ...
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Law Firm Commentaries
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Charitable Incorporated Organisation: Charity Commission Confirms That Applications for Registration Will Now Be Accepted
The statutory framework approved by the UK Parliament on 3 December 2012 provides for the introduction of the Charitable Incorporated Organisation, a new form of limited liability structure created...... ... Incorporated Organisation, a new form of limited liability structure created in response to requests from charities for a structure that ... Like a company, a CIO has separate legal personality. Contracts can be freely entered into, and property can be ... ...
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Court Orders Trustees To Pay Over £5,000 To Former Employees
...A charity which provided breakfast and after-school clubs ... had all the advantages of a simple structure and inexpensive operational costs. However, one ... A corporate charity has a separate legal identity (and is able to enter contracts, hold ... ...
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Charity Tax : How a UK Charity May Avoid the Perils of UBIT
... ... , there are no restrictions on its ability to trade as an independent legal entity, its activities should not present a risk to the parent charity's ... its commercial activity within the UK to benefit from this structure, it should still be possible for the US charity to derive a direct ... ...
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Charities & Insolvency: What To Do?
...No trustee wants to find their charity at risk of ... insolvency. Unfortunately, it can ... situation will vary depending on the legal ... structure of a charity and whether it is a ... ...
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