Charity and philanthropy

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.

View Private Client by content type:

News

Practice notes

Precedents

Q&As

Sub Topics We Cover

Charitable and community companies Charitable trusts Charities—advertising and marketing Charities—crime Charities—education Charities—employment law Charities—execution of documents Charities—tax Charity land Charity litigation Charity regulation Charity trustees Creating and running a charity Cross-border philanthropy Distressed charities Donations Fundraising Governance issues Investment and finance Legacies Money laundering and bribery What is a charity?

Latest Private Client News

Scottish Government launches consultation on SCIO dissolution regulation amendments

OPG updates LPA registration guidance with expanded contact information

Private Client weekly highlights—26 June 2025

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—26 June 2025

Question of the week: Can the life tenant of a testamentary trust validly assign their life interest by executing a deed of variation pursuant to section 142 of the Inheritance Tax Act 1984, notwithstanding the fact that the trustees had earlier exercised a power to advance capital to a beneficiary?

Question of the week: Can the life tenant of a testamentary trust validly assign their life interest by executing a deed of variation pursuant to section 142 of the Inheritance Tax Act 1984, notwithstanding the fact that the trustees had earlier exercised a power to advance capital to a beneficiary?

Featured Private Client content

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...

Protectors

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 administration

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 liabilities

Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...

Precedents

Loan agreement—individuals

Loan agreement—individualsDATE:Parties1[[name] of [address] [and [name] of [address]] OR [name] and [name] both of [address]] (Lender[s])2[[name] of...

2nd Jun

Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a...

30th May

Practice notes

Trustees—appointment of trustees

Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...

2nd Jun

In-house

Practice notes

Death in service benefits

Death in service benefitsOverview of the types of death in service benefits and their tax treatmentThere are three types of death in service...

Produced in partnership with Eleanor Walsh, Lily Hurley and Emily Cook of Sinclair Gibson LLP

30th May

Practice notes

Assent of assets by personal representatives

Assent of assets by personal representativesPersonal representatives (PRs) can transfer assets to beneficiaries in any way that would also be...

2nd Jun

Q&As

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there is a declaration of trust in respect of the shares held for them. The other is a minor and there is a separate declaration of trust for him. What would or should happen to the company shares on the death of a beneficiary? Neither declaration of trust deals with this issue.

A trust holds the beneficial ownership of shares in a company of which one trustee is a director. Of the three beneficiaries, two are adults and there...

Produced in partnership with Chris Bryden of 4 King’s Bench Walk

30th May

Practice notes

Intermeddling in an estate

Intermeddling in an estateWhat is intermeddling?An individual who performs certain duties which a personal representative (PR) would perform to...

Produced in partnership with Jenny Bird and Charlotte Kynaston of Macfarlanes

2nd Jun

Practice notes

Termination of trusts—methods of termination

Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...

2nd Jun

Practice notes

Trusts as a vehicle for holding company shares

Trusts as a vehicle for holding company sharesIntroductionMany trusts own shares as part of a portfolio of investments. This Practice Note looks at...

2nd Jun

Practice notes

Benevolent funds

Benevolent fundsFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and will be implemented on a staggered...

30th May

Practice notes

Creation of trusts—life insurance trusts

Creation of trusts—life insurance trustsDefining life insurance trustsA life insurance trust usually involves either:•an assignment of an insurance...

30th May

Practice notes

Lifetime gifts

Lifetime giftsA lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In...

2nd Jun

Practice notes

Source of income (and private client)

Source of income (and private client)When advising an individual on cross-border or offshore tax planning, it is important to establish the 'source'...

2nd Jun

Practice notes

Liferent trusts—Scotland

Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...

Produced in partnership with Pete Murrin of Turcan Connell

30th May

Scottish Law

Q&As

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?

When can a mistake in an executed deed be rectified by a manuscript amendment rather than by a deed of rectification?This Q&A explains when it is...

Produced in partnership with Emma Holland of Stewarts Law

30th May

Practice notes

Advantages and disadvantages of an offshore trust

Advantages and disadvantages of an offshore trustAn offshore trust is a trust where the trustees are resident in a low or zero tax jurisdiction....

Produced in partnership with Mourant Ozannes

30th May

Most recent Charity and philanthropy content

Practice notes

Exemptions and reliefs from stamp duty

Exemptions and reliefs from stamp dutyFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for...

27th Jun

Precedents

Charity trustee appointment letter

Charity trustee appointment letter[HEADED NOTEPAPER][NAME and ADDRESS OF CHARITY][DATE][ADDRESS OF CHARITY][By email]Dear [NAME OF APPOINTEE]Your...

Produced in partnership with Kendya Goodman of Maitland Chambers

26th Jun

Practice notes

Bribery and corruption risk management guide

Bribery and corruption risk management guideWhy you need to manage this riskUnder the Bribery Act 2010 (BA 2010) it is a criminal offence to pay or...

25th Jun

Practice notes

Direct marketing

Direct marketingThis Practice Note analyses legal and commercial issues arising out of direct marketing activities. It covers the relevant provisions...

24th Jun

In-house

Practice notes

Charity litigation—costs

Charity litigation—costsCostsThe cost of contested litigation in England and Wales can be significant. There is a risk under the Civil Procedure Rules...

Produced in partnership with Adam Carvalho

23rd Jun

Practice notes

Charity set up—pitfalls and guidance

Charity set up—pitfalls and guidanceUnder the Charities Act 2011 (CA 2011) a charity in English law is an institution which is established for...

23rd Jun

Practice notes

UK GDPR—the basics

UK GDPR—the basicsThis Practice Note explains, in simple terms, the key features of the UK General Data Protection Regulation (UK GDPR). See also...

20th Jun

Data Protection Toolkit

Q&As

What specific steps should a charity take in terms of due diligence to ensure that a legacy left to them by an individual is legitimate and that the solicitors administering the estate deal with matters properly and efficiently?

What specific steps should a charity take in terms of due diligence to ensure that a legacy left to them by an individual is legitimate and that the...

Produced in partnership with Chris Bryden of 4 King’s Bench Walk

19th Jun

Practice notes

Charities and money laundering offences

Charities and money laundering offencesCharities are as susceptible to money laundering 'attacks' as any other organisation. It is essential that...

19th Jun

Q&As

Where a charitable company and a charitable incorporated organisation (CIO) are to be merged and the purposes of the charitable company specify locations but the CIO’s do not, is a special trust created? Can the purposes be widened after the creation of the special trust? Would there be any difference if the charitable company’s governing documents also state that its assets can be transferred to another charity with the same or similar purposes?

Where a charitable company and a charitable incorporated organisation (CIO) are to be merged and the purposes of the charitable company specify...

Produced in partnership with Kirsteen Hook of Trethowans LLP

18th Jun

Practice notes

Written statements of employment particulars—to 5 April 2020 [Archived]

Written statements of employment particulars—to 5 April 2020 [Archived]FORTHCOMING CHANGE: On 6 April 2020, the Employment Rights (Miscellaneous...

16th Jun

Practice notes

Executing deeds and documents in property transactions—charities

Executing deeds and documents in property transactions—charitiesIncorporated v unincorporated charitiesThere are currently a number of incorporated or...

13th Jun

Practice notes

Buying land for a charity

Buying land for a charityIf a charity is proposing to buy property, there are a number of issues that the charity trustees must consider. In this...

13th Jun

Practice notes

Dealing with Rent Act tenancies

Dealing with Rent Act tenanciesRegulated tenancies (also known as protected, statutory or fair rent tenancies) were the principal form of private...

13th Jun

COVID-19

Practice notes

Reverter

ReverterFrom the middle of the 19th century, Parliament encouraged individuals to give land for charitable and/or other benevolent purposes (notably...

13th Jun

Practice notes

Mortgaging charity land—mortgagee’s considerations

Mortgaging charity land—mortgagee’s considerationsIf a charity is proposing to:•mortgage property that it owns, or•acquire property with mortgage...

13th Jun

Practice notes

Academies and property issues

Academies and property issuesFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and the plan, as set out...

13th Jun

Practice notes

Land registration—restrictions on title under the Land Registration Act 2002

Land registration—restrictions on title under the Land Registration Act 2002This Practice Note looks at restrictions on title under the Land...

13th Jun

Practice notes

How unincorporated associations hold property

How unincorporated associations hold propertyWhat is an unincorporated association?In Koeppler, an unincorporated association was described as ‘an...

13th Jun

Practice notes

Community Infrastructure Levy (CIL)—exemptions and relief for charities

Community Infrastructure Levy (CIL)—exemptions and relief for charitiesFORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on...

13th Jun