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GLOSSARY

Charity definition

What does Charity mean?

A charity is an institution which is established for charitable purposes only and falls to be subject to the control of the High Court in the exercise of its jurisdiction with respect to charities (Charities Act 2011, s 1)

The Charities Act 2011 sets out those purposes which are to be regarded as charitable purposes, provided that those purposes are also for the public benefit. The 2011 Act preserves those purposes which were regarded as capable of being charitable under the pre-existing law.

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Charity land acquisition and disposal—checklist

Charity land acquisition and disposal—checklist Before and during the acquisition and disposal of land, trustees have a number of matters they should consider. Before acquisition • consider the purpose of the acquisition, eg is it functional, investment or for purposes • whether the trustees are agreed that the acquisition is necessary to further the aims of the charity and it is the interests of the charity to do so • ensure there is power in the governing instrument to acquire the land, and if not, on what basis can they legally justify the purchase • determine if the transaction needs to be financed and, if so, how • decide if the property is to be acquired in the names of the trustees or, perhaps, vested in the Official Custodian • consider the VAT status—where the seller/landlord has opted to tax or made a real estate election or the property id under three years old, an acquisition may not make sense unless: ◦ the supply will be zero-rated because the property...

Prize promotions—checklist

Prize promotions—checklist This Checklist outlines key points to be considered prior to running a prize promotion, prize competition or a prize draw in Great Britain. See also, Practice Note: How to run a prize promotion. The initial consideration when advising on a prize promotion is to ensure that the promotion does not constitute an illegal lottery under the Gambling Act 2005 (GA 2005) and that it complies with the UK Code of Non-broadcast Advertising and Direct & Promotional Marketing (CAP Code). These issues are covered in depth in Practice Note: Prize promotions. For template terms and conditions, see Precedents: • Prize promotion terms and conditions—short form • Prize promotion terms and conditions—long form • Prize promotions terms and conditions—holiday prize clause • Prize promotion terms and conditions—copyright ownership clause The third column below can be used to record observations or comments as the Checklist is worked through. Checklist Further information Notes (if any) Step 1: Avoiding the lottery rules under GA 2005 ☐ Is a payment to enter a...

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Wales: Land transaction tax (LTT)—administration and compliance

Wales: Land transaction tax (LTT)—administration and compliance Land transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with effect from 1 April 2018. This Practice Note highlights the administrative and compliance issues in relation to LTT including: • filing returns and payment • managing and collection of LTT by the Welsh Revenue Authority (WRA) • amendment and correction of returns • enquiries • assessments • penalties Where relevant, comparisons between LTT and SDLT are highlighted. The Practice Note expands on the basics of LTT set out in the Practice Note: Wales: Land transaction tax (LTT)—the basics. Provision for LTT is contained in the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (LTTADT(W)A 2017). Statutory references are to the LTTADT(W)A 2017 unless stated otherwise. Administration LTT is administered by the WRA. The WRA is a non-ministerial department of Welsh Government with its own board and staff. The WRA is headquartered in Merthyr Tydfil. LTT returns When a notifiable land transaction has been entered...

The Pension Protection Fund—eligibility and entry

The Pension Protection Fund—eligibility and entry Requirements for PPF entry The requirements for a scheme to enter the PPF are: • the scheme must be an eligible scheme—see: What schemes are eligible? below • either: ◦ a qualifying insolvency event must occur in relation to a scheme employer—see: What is a qualifying insolvency event? below, or ◦ the employer is unlikely to continue as a going concern and it meets the conditions in SI 2005/590, reg 7—see: Alternative route to PPF entry, below • the insolvency practitioner in relation to the employer must confirm that a scheme rescue is not possible—see: Duty of insolvency practitioner to issue notices confirming status of scheme (section 122 notices), and • the assets of the scheme must be less than the 'protected liabilities' (broadly, the benefits that would be payable to members by the PPF)—see: Protected liabilities, below The statutory provisions regarding the eligibility of schemes for entry into the PPF are contained in: • sections 120–168 of the Pensions Act...

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Data protection risk assessment—long form

Data protection risk assessment—long form 1 Background information Assessment for [state whether the assessment relates to the whole organisation or a specific department] Person conducting assessment [insert name] Date of assessment [insert date] 2 What personal data do you receive and/or hold? Consider what personal data you receive and/or hold and any inherent risks. 2.1 Review Category of personal data Data type How is this received? How is this stored? Customer names and addresses Personal data ☐ Telephone☐ Email☐ Website☐ In person[Insert other] ☐ On paper☐ IT system☐ Mobile devices[Insert other] Customer orders and invoices ☐ Personal data☐ Special category personal data☐ Mix of personal and special category personal data As above As above Employee data including HR files Mix of personal and special category personal data ☐ Telephone☐ Email☐ Intranet☐ In person[Insert other, eg hard copy] [State how you store HR files and whether HR data could be stored anywhere else, eg email folders, HR system] [Supplier lists] [Could be some personal data] [[If you keep...

Will—for unmarried couple with children using discretionary trust

Will—for unmarried couple with children using discretionary trust 1 Revocation I [full name of testator] of [address of testator] revoke all former testamentary dispositions made by me [to the extent that and so far only as they affect my property of every kind in the United Kingdom of Great Britain and Northern Ireland] and declare this to be my last Will. [I also revoke all previous appointments of guardians of my minor children made by me before the date of this Will.] 2 [ Territorial scope, declaration of domicile and choice of law 2.1 [This Will shall affect only my property of every kind in the United Kingdom of Great Britain and Northern Ireland and no other part of my property of any kind outside the United Kingdom of Great Britain and Northern Ireland.] 2.2 [I declare that I am domiciled in England.] 2.3 [I hereby declare that at the date of this Will I have British nationality, and that I choose the law of England and Wales...

Dive into our 89 Precedents related to Charity

Can a charitable incorporated organisation (CIO) amend its constitution with a resolution passed by less than a 75% majority of those voting at general meeting?

Can a charitable incorporated organisation (CIO) amend its constitution with a resolution passed by less than a 75% majority of those voting at general meeting? A charitable incorporated organisation (CIO) is a form of legal entity that is only available to charities. A CIO only comes into existence once it has been registered by the Charity Commission. The CIO form was created in response to requests for a more appropriate legal structure for charities that want to operate using an incorporated entity, but do not want to be subject to dual regulation via company law and charity law. The legal framework for CIOs is set out in the Charities Act 2011 (CA 2011). The Charitable Incorporated Organisations (General) Regulations 2012, SI 2012/3012 set out the details for

How are charities handled under the PSC regime?

How are charities handled under the PSC regime? The two main categories of entity that should be recorded on a PSC register are registrable individuals with 'significant control' (as defined in accordance with the five conditions set out in Schedule 1A, Part 1 to the Companies Act 2006 (CA 2006)), and any other registrable 'relevant legal entities' (RLEs) that have significant control and are 'subject to their own disclosure requirements'. Charities typically establish themselves as either trusts, unincorporated associations, charitable incorporated organisations (CIOs) or companies limited by guarantee. Some of these structures will therefore have to maintain their own PSC register. In addition, if they are themselves legal entities, they are likely to be registrable RLEs which may appear in the PSC register of a particular company or LLP which they happen to have significant control or influence over. Others may not be registrable RLEs but any investigating company or LLP must then trace through these entities until it finds an indirect PSC or RLE (or otherwise determine...

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Innsworth bags £68m as Mastercard settlement approved

Law360, London: On 20 May 2025, the Competition Appeal Tribunal (CAT) gave final approval to a £200m settlement between Mastercard and Walter Merricks to end litigation over credit card fees, with the funder of the claim set to receive approximately £68m.

Banking and Finance weekly highlights—22 May 2025

This week's edition of Banking and Finance weekly highlights includes: (1) Economic and Monetary Affairs Committee approves amendment to the CSDR that shortens the settlement cycle for transferable securities; (2) IOSCO publishes report on sustainable bond market; and (3) UK Finance publishes CMORG AI Taskforce AI Baseline Guidance review.

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194 Charities: supplementary

(1) This section applies for the purposes of section 193.(2) That section does not apply to race, so far as relating to colour.(3) “Charity”—(a) in relation to England and Wales, has the meaning given by [section 1(1) of the Charities Act 2011];(b) in relation to Scotland, means a body entered in the Scottish Charity Register.(4) “Charitable instrument” means an instrument establishing or governing a charity (including an instrument made or having effect before the commencement of this section).(5) The charity regulators are—(a) the Charity Commission for England and Wales;(b) the Scottish Charity Regulator.(6) Section

Financial Services and Markets Act 2000 (2000 c 8)

Financial Services and Markets Act 20002000 CHAPTER 8An Act to make provision about the regulation of financial services and markets; to provide for the transfer of certain statutory functions relating to building societies, friendly societies, industrial and provident societies and certain other mutual societies; and for connected purposes.[14th June 2000]BE IT ENACTED by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Part I . . .1 . . .. . .2 . . .. . .3 . . .[3A . . .]4 . . .5 . . .6 . . .[. . .][6A . . .]. . .7 . . .. . .8 . . .9 . . .10 . . .11 . . .. . .12 . . .13 . . .. . .14 . . .15 . . .16 . . .17 . . .18 . . .[Part 1A The Regulators][Chapter 1 The Financial Conduct Authority][The Financial Conduct Authority][1A The Financial Conduct Authority][The FCA's general duties][1B The FCA's general duties][1C The consumer protection objective][1D The integrity objective][1E The competition objective][Interpretation of terms used in relation to FCA's general duties][1F Meaning of “relevant markets” in strategic objective][1G Meaning of “consumer”][1H Further interpretative provisions for sections 1B to 1G][1I Meaning of “the UK financial system”][Modifications applying if core activity not regulated by PRA][1IA Modifications applying if core activity not regulated by PRA][Power to amend objectives][1J Power to amend objectives][Recommendations][1JA Recommendations by Treasury in...

Charity is referenced 2 in UK Parliament Acts