Charitable trusts

Charitable trusts

Charity terms and their meanings

The Charities Act 2011 (CA 2011) needs to be consulted in order to determine the meaning of both ‘charity’ and ‘charitable purpose’ as well as ‘charity trustees’. It also defines the word 'trust' in relation to charities particularly as there is a distinction between a charity and a charitable trust.

An organisation whose objects do not comply with the definition of one of more of the thirteen charitable purposes set out in the CA 2011 while also satisfying the requirement of being for the public benefit cannot be a charity nor a charitable trust.

The requirement of ‘public benefit’ is a cornerstone of the classification of charitable purpose under CA 2011. There are two separate statutory elements to the concept of public benefit—one applicable to the Charity Commission and the other to charity trustees.

See Practice Note: Charity terms and their meaning.

Charitable status

For the purposes of the law in England and Wales, charity means an organisation established for charitable purposes only and falls to be subject to the control of the High Court in the exercise

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Latest Private Client News

Private Client weekly highlights—19 February 2026

This week’s edition of Private Client highlights includes: (1) Liebenthal v Liebenthal, where the court refused third-party disclosure in a probate dispute; (2) Enable & Thrive Ltd v The Public Guardian, in which a Category 3 trust corporation was permitted to act as a Deputy; (3) on the application of CGT (by his Litigation Friend SGT) v West Sussex CC, where the court held that a refusal to fund care was unlawful and ordered repayment to a personal injury trust; (4) UK Finance publishes an updated estate administration banking protocol; (5) analysis of the The Property (Digital Assets etc) Act 2025; (6) HMRC publishes two guidance notes on the new requirements for tax advisers to register with HMRC; and (7) minutes of the December 2025 meeting of the HMRC Non-Domicile Reforms, WEF-CTLG Sub-Group.

When is Syers relief appropriate on dissolution of a general partnership? (Cobden v Cobden [2025])

Private Client analysis: The case concerned an agricultural general partnership. There was no written partnership agreement, so the partnership was governed by the Partnership Act 1890 (PA 1890). Under Section 39 of the Act, and in the absence of any agreement to the contrary, the court would typically order the assets of a dissolved partnership to be sold, enabling settlement of the partnership’s debts and liabilities and division of any remaining residue among the partners in the proportions in which profits are divisible. However, the court held in this case that an equity existed (akin to a proprietary estoppel) which made an open market sale unfair. It was therefore justified in making an order in accordance with Syers v Syers (1876) 1 App. Cas. 174, allowing the partner with the equity to buy out the other’s interest. The case is significant as it establishes when a Syers Order may be made to prevent unfairness or injustice. Written by Rose Westwood, associate, at Foot Anstey LLP.

Question of the week: On a subsequent sale (within one year of the deceased's death), what would be the acquisition value for capital gains tax (CGT) purposes of a shareholding in the deceased's estate where the original shares were mistakenly (against the executors' instructions) sold by the investment advisor and identical shares were then repurchased by the adviser (all within one year of the deceased's death) who covered the increase in share price so that the estate did not suffer loss? (This impacts the value for IHT purposes and whether or not an IHT35 should be submitted for loss on sale of shares relief)

This Q&A considers the CGT and IHT treatment where shares in a deceased's estate are sold (by mistake) and then replacement shares acquired, and those replacement shares then sold, all within one year of the deceased's death.

UK Finance publishes updated estate administration banking protocol

UK Finance has published an updated Estate Administration Banking Protocol for England and Wales to replace the 2012 version. The protocol provides a single, consistent framework for interactions between financial services firms and Probate Practitioners, setting out the documentation required to confirm death, identify accounts and verify a practitioner’s regulatory status, as well as the information practitioners must supply to demonstrate authority to act. Developed with approved legal regulators and aligned with wider bereavement support requirements, it is intended to ensure probate‑related processes are clear, efficient and sensitive while maintaining appropriate regulatory oversight.