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.
This week’s edition of Private Client highlights includes: (1) probate application and related fees have increased with effect from 13 July 2026; (2)...
This Q&A considers whether, if a partner in a farming partnership gifts a share in the partnership and subsequently has an overdrawn partnership...
The Department of Health and Social Care, Department for Business and Trade, Department for Education, and Department for Work and Pensions have...
Tax analysis: On Legislation Day, 13 July 2026, the government published draft provisions for inclusion in Finance Bill 2027 (FB 2027, also known as...
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...
The Cy-près doctrineCy-prės definitionThe cy-près doctrine may apply where there has been a failure of a charitable gift. In such circumstances, the Charity Commission can direct that the funds are applied to other, closely related, charitable purposes.A useful definition of the cy-près doctrine was
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
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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