Charity regulation

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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
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 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
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 regulation content

Practice notes
Cy-prės definitionThere are a number of attempted definitions of the term cy-près without much success. One of the better attempts came from the...
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9th Apr
Practice notes
The existing register was set up by the Charities Act 1993 (CA 1993) and will continue to operate notwithstanding the Charities Act 2011 (CA 2011)....
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9th Apr
Practice notes
This table deals with applications to the General Regulatory Chamber of the First-tier Tribunal (Charity) for a review of, or an appeal against, a...
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9th Apr
Practice notes
This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on charities and provides answers or guidance on some of the main...
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9th Apr
Practice notes
The Charity Commission is the regulatory body for in excess of 160,000 charities with a combined annual gross income of over £50 billion. It's area of...
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9th Apr
Practice notes
It is now possible to register a charity online if the gross income of the charity is more than £5000 per year. There are certain requirements and...
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9th Apr
Practice notes
One of the general functions of the Charity Commission (the Commission), as the statutory regulator for charities, is to identify and investigate...
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8th Apr
Practice notes
A charity may be excepted from registration if it:•is excepted by Order of the Charities Commission (and complies with any conditions), and•has a...
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8th Apr
Practice notes
Charities Act 2011 (CA 2011), s 30 sets out the requirements for registering charities. Every charity must be registered unless they are an exempt...
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8th Apr
Practice notes
Exempt charity means any institution that is within Charities Act 2011, Sch 3 (CA 2011). Examples of charities included in Sch 3 are:•many educational...
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8th Apr
Q&As
Under Section 198 of the Charities Act 2011 (CA 2011) a (charitable) company that has made a ‘regulated alteration’ (as defined in CA 2011, s 198(2))...
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9th Feb
Q&As
If a charity has raised money for a stated purpose, it is required to use those funds in accordance with that stated purpose. For further guidance on...
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22nd Jan
Q&As
A charity trustee who is removed as a trustee by the other trustees will not necessarily be prevented from being a trustee of another charity, or even...
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22nd Jan
Q&As
There are a number of reasons why a charity or charitable trust may need to be closed. These may include the original purpose ceasing to exist; the...
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Produced in partnership with Chris Bryden of 4 King’s Bench Walk 15th Jan
Q&As
Provided a charity has power to borrow, it may do so without securing the Charity Commission’s consent. See Practice Note: Borrowing by charities.If a...
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Produced in partnership with Sam Mcdonald of Farrer & Co 8th Jan
Q&As
Many charities will have board or general meetings scheduled over the coming months and be wondering what steps should be taken to observe social...
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26th Dec

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