Charitable trusts

Charitable trusts guidance:

Charity definition For the purposes of the law in England and Wales, charity means an organisation established for charitable purposes only and falls to be subject to the...

Practice Note

Benefits of registration with HM Revenue & Customs A charity may benefit from various tax reliefs and to access these the charity must have formally registered with HM...

Practice Note

The Charity Commission for England and Wales The Charity Commission for England and Wales (the Commission) emerged following the Charities Act 1960 (ChA 1960). Its role...

Practice Note

Charity regulators in the UK The Charities Act 2011 (CA 2011) came into effect on 14 March 2012, it sets out how all charities in England and Wales are registered and...

Practice Note

The requirements for reporting and accounting by charities are set out in sections 130–176, Part 8 Charity Accounts, Reports and Returns of the Charities Act 2011 (CA...

Practice Note

Definitions of charity and charitable trust The relevant definitions for the purposes of the law in England and Wales are: • 'charity' means an institution which ◦ (a) is...

Practice Note

For convenience, the term 'foreign charity' has been used throughout the Practice Note to mean any entity of a charitable nature which is not subject to the jurisdiction...

Practice Note

FORTHCOMING CHANGE: The EU Fifth Money Laundering Directive (5MLD) was published in the EU official journal on 19 June 2018 and came into force on 9 July 2018. The...

Practice Note