THE MODERN LAW REVIEW
It is to be hoped that the charge of incitement to attempt can be
used in this country to prevent
from presenting too glaring
an anomaly until such time
as incitement can be put
basis alongside conspiracy and attempt.
THE provision by
non-profit making body of accommodation specially
designed to meet the needs of elderly people
a charitable activity,
even where the accommodation is provided on long leaseholds at full
Rowntree Memorial Trust
a case brought by the Trust to test the
their leasehold schemes for the elderly. Gibson
took the view
the evidence that
sale of long leases
modation specifically adapted to the physical or psychological require-
ments of the eldtxly filled
real need not met by the state or private
enterprise. He was particularly concerned with the needs
owner-occupiers, a group which do not qualify,
priority, for the special housing for the elderly provided by local
authorities. It was not enough to benefit persons who happened to be
aged, but where there was a need attributable to their aged condition,
then relief of that need was a charitable purpo~e.~
This judgment marks a further retreat from the principle stated by
I am quite aware that
trust may be
charitable, and yet not confined to the poor; but
doubt very much
whether a trust would be declared charitable which excluded the
important to realise the regressive implications
schemes. They provide an opportunity for elderly people to maintain
a large capital
secured against property, for transfer at death to
their relatives. Some of the elderly live in very reduced circumstances
in order to be able to make such bequests, avoiding the temptation to
The Law Cominiission had intended to deal with incitement in their planned report
Complicity (See Law Com.
However, they have
set aside work on that topic (see Law Com.
3) 16th Annual Report, para. 2.32),
preferring to leave it to the
codification, with the unfortunate result
that incitement will ‘continue to be governed by the common law, including
for rather longer than might otherwise have been the case.
Senior Lecturer in Law, Preston Polytechnic.
This proposition is implicit in Gibson
the schemes in
referred to the special needs
the elderly, the needs which these
schemes are designed to meet are shared by many others in the community: loneliness,
mild disabilities, and the desire to invest capital in small properties which are easily
maintained and conveniently located. There is no reason in principle why younger persons
greater disabilities should not benefit from similar schemes under the
the disabled.” Non-profit making bodies prepared to administer such
schemes would benefit from charitable tax status.
(18961 2 Ch.
note 2, below.