Navigating the intricacies of charitable giving requires a deep understanding of regulatory frameworks and tax implications. Equip yourself with essential strategies for advising clients on establishing charities, managing philanthropic donations, and ensuring compliance with the Charities Act 2011. Our resources offer practical insights into securing Gift Aid, crafting charitable trusts, and optimising clients' financial commitments for maximum impact. Stay ahead in the dynamic space of charity and philanthropy by leveraging our expert guidance designed specifically for private client practitioners.
The Charity Commission has announced that the Charities Statement of Recommended Practice (SORP) making body has published a helpsheet on the new...
This week’s edition of Private Client highlights includes: (1) the Court of Protection directs the Office of the Public Guardian to cancel three LPA...
The Internal Revenue Service (IRS) has highlighted its partnership with HMRC in establishing HMRC’s Strengthened Reward Scheme, which launched in...
This query refers to whether it is possible to impose a deadline on a beneficiary to decide whether to disclaim a gift where their delay is...
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
Can a legacy made in a Will to a charity which no longer exists go to a different charity which has resumed their work? If so, do I need to apply to the Charity Commission and apply the cy-près doctrine to do this?Where the original gift was in favour of a charity which has ceased to exist, the gift
Benevolent fundsA 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. The nexus between that group of individuals could be a common employer (as in Gibson), or a common trade or
Charities and the relief of povertyFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and the plan, as set out in Charities Act 2022: implementation plan is for its provisions to come into force in three defined groups over three stages, on 31 October
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
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