An officer of HM Revenue and Customs cannot bind the Crown by entering into an agreement purporting to conclude tax and related questions for future years1, nor would such an agreement or any expression of opinion offered or course of action adopted by such an officer create an estoppel against the Crown2. The Crown is not estopped from denying the status of a fund as a charity by the consent of the Attorney General to an order setting up the fund where the whole understanding is that it is to be a charitable fund
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234