Charities—execution of documents

Execution formalities—non-Companies Act companies

'Non-Companies Act companies' are corporations created by statute such as local authorities, building societies and incorporated charities.

Any person who is authorised whether expressly or impliedly to act on behalf of a non-Companies Act company can contract on behalf of the various types of corporation.

See Practice Note: Execution formalities—non-Companies Act corporations.

Execution formalities—unincorporated associations

An unincorporated association has no legal identity, which means it cannot enter into contracts in its own name. As such, an unincorporated association has no rights and cannot perform duties or own property. Property ‘belonging’ to an unincorporated association will be vested in the leading members of the organisation who act as trustees and hold property on trust for the remaining members of the organisation.

Execution formalities applying to unincorporated associations will be the same as those applying to private

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

TAKE A FREE TRIAL

Latest Private Client News

OPG publishes guidance on complaints procedure and feedback processes

The Office of the Public Guardian (OPG) has published guidance outlining its complaints procedure and feedback processes. The guidance sets out a ten working day timeframe for responses, with extensions permitted for complex investigations. It clarifies that the OPG handles complaints relating to its supervisory services but cannot consider matters involving decisions or processes of the Court of Protection or the High Court, as these fall outside its remit. Complaints regarding legal advice or services are also excluded and should instead be directed to the Solicitors Regulation Authority. The procedure establishes a two-tier escalation process, requiring initial complaints to be addressed before referral to the OPG's chief executive, with final recourse available through the Parliamentary and Health Service Ombudsman via MP referral.

OPG publishes guidance on accessing LPA service

The Office of the Public Guardian (OPG) has published comprehensive guidance on accessing the ‘Use a Lasting Power of Attorney’ (Use an LPA) service. This free online service, available to users in England and Wales, enables donors and attorneys to view LPAs electronically rather than relying solely on registered paper versions.

OPG adds 2024–25 annual report to published reports collection

The Office of the Public Guardian (OPG) has updated its annual reports collection to include the annual report and accounts for 2024–25. Designated HC 1078 and covering the period from 1 April 2024–31 March 2025, the report was laid before Parliament on 17 July 2025 in compliance with legislative requirements and details OPG's funding sources and expenditure.

CIOT proposes transitional inheritance tax gifting rule for farmers and business owners

The Chartered Institute of Taxation (CIOT) has submitted evidence to a House of Lords enquiry warning that proposed inheritance tax (IHT) changes from 6 April 2026 could create a cliff edge for business and agricultural property relief. CIOT highlights a significant risk for older farmers and business owners who may die after 6 April 2026 but within seven years of making a lifetime gift between 30 October 2024 and 5 April 2026, resulting in the loss of IHT relief and undermining succession planning. To mitigate this, CIOT suggests amending the legislation so that gifts of relievable assets made between 30 October 2024 and 5 April 2026 would continue to benefit from the current rules, even if the donor dies within seven years. If necessary, CIOT proposes that the transitional relief could be limited to individuals over a certain age or in ill health.