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 cases are united in saying that on a dissolution the members of a dissolved association have a beneficial interest in its assets, and Lord Denning goes as far as to say that it is a “beneficial equitable joint tenancy”.
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Legislation
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Tribunals (Scotland) Act 2014
...... Tribunal is to consist of its ordinary, legal and judicial members. . (2) Any type of member ... CHAPTER 2 . Internal structure . Structure of First-tier Tribunal Structure of ... . 2 A Scottish Charity Appeals Panel SCH-1.3 . . 3 The Crofting ......
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Finance Act 2019
...... employee to any other individual or to a charity,”. . (2) The amendment made by subsection ... expenditure on buildings and structures 30 Construction expenditure on buildings and ... or series of transactions (whether or not legally" enforceable), . “double taxation arrangements\xE2\x80"......
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Co-operative and Community Benefit Societies Act 2014
...... . (6) Any legal proceedings pending by or against the trustees of ... name does not include the word "charity" or "charitable" must state the fact that it is a ... 75 In section 26(8)(b) (financial structure of registered party: adoption of scheme) for the ......
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Income Tax Act 1952
......person, by his legal representatives; and. . . (ii) in the case of a ... Industrial Buildings and Structures, etc. . S-265 . Initial allowances. 265 ...occupied by a charity, not being such lands, tenements,. hereditaments ......
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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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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......... and its wider implication in the charitysector.Design/methodology/approach –This research used ... controlsystems and better governance structure.This paper addresses a very important topic ... aware of any best-practice guidelines and legal obligationsrelevant to their role, for example ......
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Chasing Shadows? Perspectives on Self-Regulation in UK Charity Fundraising
The policy developments culminating in the creation of a self-regulatory body for charity fundraising for England, Scotland and Wales are explored. Underpinned by literature on regulation, the pape.......... In the context of prior charity regulation structures for England, Scotland and Wales, a chronology of events ...project on modernising the legal and regulatory framework for charities and the . ......
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The employment law implications of charity mergers
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.........The applicationof the relevant legal principles may be particularly uncertain in the context of mergers ...These issues have to be set against the background ofthe legal structures traditionally adopted by charities and a consideration ofwho is ......
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Law Firm Commentaries
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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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Charity Update - 26 March 2013
...... 18 March 2013. Charity Bank to change its structure. Charity Bank announces it will change its structure and is taking ... Civil Society. Legal survey. Civil society is running a legal charity survey and is ......
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Time To Re-Merge?
...... time to consider re-merging your school charity with its foundation?. It is not uncommon for ... reasons for independent schools being structured in this way will of course vary. One such reason ... of the school, both in terms of being a legal entity to hold property and because of the ......
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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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