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Chapter TSEM6273

Document Cited authorities 2 Cited in Related
Vincent
Published date02 May 2016
Record NumberTSEM6273
CourtHM Revenue & Customs

To be regarded as a charity, a trust must have ‘charitable purposes’ that help the public, this is known as being ‘for public benefit’.

There is a list of ‘charitable purposes’ at, https://www.gov.uk/setting-up-charity/charitable-purposes

The Taxes Acts set out 4 conditions for ‘a body of persons or trust’ to be a charity for tax purposes. These are that the organisation:

  • is established for charitable purposes only
  • meets the jurisdiction condition
  • meets the registration condition
  • meets the management condition

For a trust with charitable purposes to be able to take advantage of the charitable tax exemptions, the trustees must register online and submit supporting documents for HMRC to decide whether it satisfies all the conditions in the Taxes Act-see Applications for recognition as a charity for tax purposes

The main statutory...

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