Charitable trusts

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FORTHCOMING 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 2022, on 14 June 2023 and in “early 2024”.

For a summary of the provisions in CA 2022 which have been implemented so far, see: Charities Act 2022: information about the changes being introduced.

CA 2022 implements the majority of the recommendations from the 2017 Law Commission report, ‘Technical Issues in Charity Law’. For a summary (as at 9 April 2021) of the recommendations that have been accepted, see News Analysis: Government response to Law Commission report ‘Technical Issues in Charity Law’.

Of particular relevance to this Practice Note, the government agreed, in line with the Law Commission’s recommendations, that the financial thresholds in the Charities Act 2011 (CA 2011) should be reviewed every ten years with a view to increasing them by inflation. Charities’ registration, accounting and reporting requirements vary according to financial thresholds

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