The following Private Client guidance note provides comprehensive and up to date legal information covering:
A charity may benefit from various tax reliefs and to access these the charity must have formally registered with HM Revenue & Customs (HMRC) and be recognised by HMRC as a charity for tax purposes.
From 1st April 2012, by virtue of amendments to Schedule 6 of the Finance Act 2010 (FA 2010), a charity is defined as body of persons or trust that:
is established for charitable purposes only
meets the jurisdiction condition
meets the registration condition
meets the management condition
The jurisdiction condition is satisfied where a body of persons or trust is subject to the control of a UK court in the exercise of it jurisdiction with respect to charities or any other court exercising a corresponding jurisdiction within the EU or territory specified by statutory instrument.
The registration condition is satisfied where a body of persons or trust is a charity has complied with any requirement to be registered in the Register of Charities or where a body of persons or trust has complied with the law of a territory outside of England and Wales to be regis
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