Charity land

Charity land guidance:

A school in the maintained school sector can convert to independent academy status under the Academies Act 2010. Conversion arises once a conversion order is made by the...

Practice Note

An agreement for lease is an agreement entered into by a property owner or landlord and a tenant, under which the tenant agrees to enter into a lease in respect of the...

Practice Note

A benevolent fund is an institution, including a body of trustees, which holds funds on trust for the purpose of relieving poverty amongst a defined group of individuals....

Practice Note

Discretionary relief Under section 47 of the Local Government Finance Act 1988 (LGFA 1988), charities occupying commercial property qualify for a mandatory 80% discount...

Practice Note

Empty properties: rates With effect from 1 April 2008 there is: • 100% relief for a qualifying industrial hereditament for the first six months that they are empty...

Practice Note

If a charity is proposing to buy property, there are a number of issues that the charity trustees must consider. In this context, ‘charity trustees’ means the persons...

Practice Note

The Charitable Incorporated Organisation (CIO) is a vehicle which has been specially created for charities. As an incorporated body with a constitution and a separate...

Practice Note

A charity may be involved in a construction project: • to fulfil its charitable objectives (eg the construction of social housing) • to provide office or other...

Practice Note

Most charities own property of some description. The three principle reasons why this may occur are: • to further their objects • as an investment, perhaps to derive an...

Practice Note

As with all conveyancing transactions there are, in essence, two separate parts: the agreement (contract) and the transfer. There will be no binding agreement before the...

Practice Note

The Charity Commission very helpfully provide a definition/explanatory note as to what, in their opinion, comprises a disposal of land. Disposal: In this context a...

Practice Note

Disposals of charity land are regulated by the provisions of the Charities Act 2011 (CA 2011). Disposals for the purposes of CA 2011 include the following...

Practice Note

Where land is held on a charitable trust, it can only be disposed of in accordance with Part 7 of the Charities Act 2011 (CA 2011). Failure to comply with the statutory...

Practice Note

The disposition of charity land involving 'permanent endowment' or 'in specie land' or 'designated land' (ie land which was expressly given to the charity on terms that...

Practice Note

If a disposal of charity land involves any transaction other than the grant of a lease for seven years or less at a rent, the charity must: • obtain and consider an...

Practice Note

The charity's governing instrument will generally give the trustees express powers required for the management of property. In the case of a trust, the...

Practice Note

Not every charity will need or want to borrow funds, but where the need and the facilities exist, the ability to deal with the issue on a commercial basis will be...

Practice Note

Context Community Infrastructure Levy The Community Infrastructure Levy (CIL) is a development charge which local planning authorities, designated as charging authorities...

Practice Note

A community interest company (CIC) is a corporate vehicle for running a business which wishes to trade for a non-charitable social purpose. A CIC is therefore attractive...

Practice Note

Regulated tenancies (also known as protected, statutory or fair rent tenancies) were the principal form of private sector tenancy of residential property granted under...

Practice Note

This Practice Note considers some issues that may arise in the context of the enforcement of security by appointment of a receiver over property that is subject to a...

Practice Note

Incorporated charities There a number of corporate vehicles that can enjoy charitable status: • a charitable company (which will invariably be a company limited by...

Practice Note

Execution of deeds Most deeds entered into in the course of a property transaction will require substantive registration or the making of entries on the register by HM...

Practice Note

On and after 6 April 2009 title to unregistered land held on trust is subject to compulsory first registration when it vests in a new trustee by: • a deed of appointment...

Practice Note

What is an unincorporated association? In Koeppler, an unincorporated association was described as ‘an association of persons bound together by identifiable rules and...

Practice Note

Unincorporated associations fall into two broad categories: • charitable associations, and • ‘member-interest’ associations Both: • will generally be not-for-profit...

Practice Note

A restriction appears in the proprietorship register and indicates that the proprietor's powers of disposition are fettered in some way. Its effect is to prevent the...

Practice Note

This Practice Note applies only in England; there are no academies in Wales. Academy schools are created under the Academies Act 2010 (AcA 2010). An academy school is...

Practice Note

Empty rates relief Empty rates relief is currently only available where premises are unoccupied for a continuous period of less than three months. The full rate then...

Practice Note

Where land is held on a charitable trust, it can only be mortgaged in accordance with the provisions of Part 7 of the Charities Act 2011 (CA 2011). A failure to comply...

Practice Note