The Independent Schools Council v The Charity Commission for England and Wales, The National Council for Voluntary Organisations, HM Attorney General and Others
| Jurisdiction | UK Non-devolved |
| Judge | Mr Justice Warren,Judge McKenna,Judge Ovey |
| Neutral Citation | [2011] UKUT 421 (TCC) |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
| Subject Matter | Charity,13 October 2011 |
| Date | 13 October 2011 |
| Published date | 01 December 2016 |
1
Charity - reference by Attorney-General under Charities Act 1993 as amended -
Questions referred answered Charity - application for judicial review of Guidance
issued by Charity Commission - application granted in principle - relief to be
determined at further hearing
[2011] UKUT 421 (TCC)
TCC-JR/03/2010
IN THE UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
BETWEEN
THE INDEPENDENT SCHOOLS COUNCIL
Claimant
- and -
THE CHARITY COMMISSION FOR ENGLAND AND WALES
Defendant
- and -
THE NATIONAL COUNCIL FOR VOLUNTARY ORGANISATIONS
First Intervener
- and -
CONOR GEARTY, AURIOL STEVENS, ANNE MOUNTFIELD,
HENRIETTA DOMBEY, RON GLATTER, MARGARET LLOYD, CLIO
WHITTAKER and JULIA ECCLESHARE
(ON BEHALF OF THE EDUCATION REVIEW GROUP)
Second Interveners
2
FTC/99/2010
IN THE MATTER OF A REFERENCE PURSUANT TO SCHEDULE 1D OF
THE CHARITIES ACT 1993
BETWEEN
HER MAJESTY’S ATTORNEY GENERAL Referrer
- and -
(1) THE CHARITY COMMISSION FOR ENGLAND AND WALES
(2) THE INDEPENDENT SCHOOLS COUNCIL
Respondents
THE TRIBUNAL: The Chamber President, the Hon Mr Justice Warren
Judge Alison McKenna
Judge Elizabeth Ovey
Heard in public at the Royal Courts of Justice, London, between 17 and 24 May
2011
William Henderson and Mark Mullen of counsel, instructed by the Treasury
Solicitor for HM Attorney General
Robert Pearce QC of counsel, instructed by the Legal Department for the
Charity Commission
Nigel Giffin QC and Matthew Smith of counsel, instructed by Farrer & Co for
the Independent Schools Council
Francesca Quint of counsel, instructed by Wrigleys for the National Council for
Voluntary Organisations
David Lawson of counsel, instructed by Bindmans for the Education Review
Group
© CROWN COPYRIGHT 2011
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Index to Decision
A. Introduction
The proceedings Paras. 1 – 7
The parties and the interveners Paras. 8 – 10
Representation and submissions Paras. 11 - 12
The central issues Paras. 13 – 15
The background to the 2006 Act Paras. 16 – 18
The 2006 Act itself Paras. 19 – 25
The Guidance Paras. 26 – 27
The charitable sector and private education Paras. 28 – 36
Some terminology Paras. 37 – 40
B. Public benefit and the 2006 Act
The issues Para. 41
Public benefit before the 2006 Act: issue a. Paras. 42 – 53
The presumption of public benefit: issue b. Paras. 54 – 71
The 2006 Act: issue c. Paras. 72 – 73
Section 2(2) – the categories Paras. 74 – 79
Section 3(3) and the public benefit Paras. 80 – 82
Section 3(2) – no presumption of public benefit: Paras. 83 – 86
issue d.
Application: some general points Paras. 87 – 88
The impact of the presumption on decided Paras.89 – 93
cases and existing trusts
C. Public benefit in the first sense
Conclusions Paras. 94 – 110
One final point Paras. 111 – 113
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London Borough of Merton Council v Nuffield Health
...(Warren J and Judges Alison McKenna and Elizabeth Ovey) in R (Independent Schools Council) v Charity Commission for England and Wales [2011] UKUT 421 (TCC), [2012] Ch 214 (“ ISC”), paras 42–53, and does not need to be rehearsed 14 As has been noted in several cases, charity is a legal term......
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Her Majesty's Attorney General v The Charity Commission for England and Wales and others
...benefit requirement were addressed in the recent decision Independent Schools Council v Charity Commission for England and Wales [2011] UKUT 421 (TCC) (“ISC”). We were two of the three members of that Tribunal and, so far as relevant to the matters which we have to decide in the present cas......
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The Commissioners for HM Revenue and Customs v LIFE Services Ltd
...concept of “public benefit” was considered by the Upper Tribunal in The Independent Schools Council v Charity Commission and others [2011] UKUT 421 (TCC). Having observed that the case law clearly established that a charitable trust must benefit the community or a section of the community a......
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Independent Schools: The Threat To Charitable Status And VAT Exemption
...will not be satisfied if 'the poor' are excluded from benefitting. In The independent schools Council v. The Charity Commission [2011] UKUT 421 (TCC) the court ruled that the Charity Commission could not be prescriptive as to how independent schools should make provision for 'the poor' to "......
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Nuffield Health Supreme Court Decision: Charities And Business Rates Relief
...(see in particular the decision of the Upper Tribunal in R (Independent Schools Council) v Charity Commission for England and Wales [2011] UKUT 421 (TCC)). What was in dispute in the Nuffield Health As noted above, the dispute in this case revolved around the correct application of the lega......
1 books & journal articles
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Religious charitable status and public benefit in Australia.
...with first in the text. For a description of these terms, see Independent Schools Council v Charity Commission for England and Wales [2011] UKUT 421 (TCC) (13 October 2011) [44] (Warren J and Judges McKenna and (14) Oppenheim v Tobacco Securities Trust Co Ltd [1951] AC 297. (15) Inland Reve......