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Precedents
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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9th Nov
Practice notes
Duty to distribute to the correct beneficiariesOn the termination of the trust, the trustees are under a duty to distribute the trust assets to the...
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9th Nov
Practice notes
Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...
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9th Nov
Practice notes
Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that date but is required...
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9th Nov
Practice notes
Trust litigation has been classified as being of three types:•a dispute as to the trusts on which trustees hold the subject matter of the settlement•a...
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9th Nov
Practice notes
This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes
This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
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Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan
Practice notes
A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or persons (the trustees) to hold...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes
The issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in matrimonial proceedings, who...
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9th Nov
Practice notes
Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are either:•non-distributor offshore funds, or...
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9th Nov
Practice notes
On the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without capacity, in them...
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9th Nov
Practice notes
The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...
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Produced in partnership with Paul Davies of Clarke Willmott 12th Jan
Practice notes
A lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In contrast, gifts...
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9th Nov
Practice notes
CertaintyIn order for a settlor to create a private express trust the three certainties must be present, namely:•certainty as to the intention of the...
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9th Nov
Practice notes
What is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the settlor and beneficiary of the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 12th Jan
Practice notes
The principles of the notarial act are that it is:•an act of the notary and not of the parties named in the document•a record of a fact, event or...
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9th Nov

Most recent Charity land content

Practice notes
This Practice Note identifies the key parties involved in most construction projects (including the employer, the contractor, the professional team of...
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20th Apr
Practice notes
IntroductionThis Practice Note looks at the use of virtual and electronic signatures in property transactions and considers some of the practical...
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13th Apr
Practice notes
This Practice Note applies only in England; there are no academies in Wales.Academy schools are created under the Academies Act 2010 (AcA 2010). An...
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Produced in partnership with Christopher McFarland of Sinclairs Law and Nicholas Hancox of Nicholas Hancox Solicitors 9th Apr
Practice notes
An agreement for lease is an agreement entered into by a property owner or landlord and a tenant, under which the tenant agrees to enter into a lease...
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8th Apr
Practice notes
Title to a charity's properties may be held:•in the names of the individual trustees (if the charity is a trust)•in the name of a company (either...
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8th Apr
Practice notes
Unincorporated associations fall into two broad categories:•charitable associations, and•‘member-interest’ associationsBoth:•will generally be...
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8th Apr
Practice notes
If a charity is proposing to buy property, there are a number of issues that the charity trustees must consider. In this context, ‘charity trustees’...
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8th Apr
Practice notes
A restriction can be entered in the register and indicates that the proprietor's powers of disposition are fettered in some way. Its effect is to...
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8th Apr
Practice notes
From the middle of the 19th century, Parliament encouraged individuals to give land for charitable purposes (notably education and religion) by...
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8th Apr
Practice notes
If a charity is proposing to:•mortgage property that it owns, or•acquire property with mortgage financethere are a number of issues that the charity...
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8th Apr
Practice notes
Property joint ventures are typically structured in one of three ways:•contractual agreement•partnership•limited liability companyContractual...
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8th Apr
Practice notes
A school in the maintained school sector can convert to independent academy status under the Academies Act 2010. Conversion arises once a conversion...
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8th Apr
Practice notes
A charity may be involved in a construction project:•to fulfil its charitable objectives (eg the construction of social housing)•to provide office or...
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8th Apr
Practice notes
The disposition of charity land involving 'permanent endowment' or 'in specie land' or 'designated land' (ie land which was expressly given to the...
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8th Apr
Practice notes
A benevolent fund is an institution, including a body of trustees, which holds funds on trust for the purpose of relieving poverty amongst a defined...
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8th Apr
Practice notes
ContextCommunity Infrastructure LevyThe Community Infrastructure Levy (CIL) is a development charge which local planning authorities, designated as...
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8th Apr
Practice notes
What is an unincorporated association?In Koeppler, an unincorporated association was described as ‘an association of persons bound together by...
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8th Apr
Practice notes
Empty rates reliefEmpty rates relief is currently only available where premises are unoccupied for a continuous period of less than three months. The...
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8th Apr
Practice notes
Where land is held on a charitable trust, it can only be disposed of in accordance with Part 7 of the Charities Act 2011 (CA 2011). Failure to comply...
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8th Apr

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