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.
Private Client analysis: Teixeira v Moaven confirms the continued importance of the sham trust doctrine where declarations of trust are used to...
Private Client analysis: This decision clarifies that recurring royalty payments settled on trust may constitute capital, rather than income, for...
Private Client analysis: In brief: there is a widespread misconception that cohabiting couples acquire rights by virtue of their cohabitation under...
The Scottish Charity Regulator (OSCR) has issued guidance stating that the Equality and Human Rights Commission (EHRC)’s updated 'Equality Act 2010:...
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
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
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
0330 161 1234