Creating and running a charity

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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
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
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 Creating and running a charity content

Practice notes
A charity is either a corporate or unincorporated institution with purposes exclusively charitable in law. The purposes must be legally binding and it...
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9th Apr
Practice notes
The rules relating to perpetuities and accumulations stem from the common law and the provisions in the Perpetuities and Accumulations Act 1964 (PAA...
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9th Apr
Practice notes
There are currently a number of structures that are appropriate for a charitable institution to adopt, the most common being:•a trust•an unincoporated...
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9th Apr
Practice notes
Factors to consider before setting up a charityNew charities are established for a number of reasons. Grant-making charities can be useful vehicles...
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9th Apr
Practice notes
The people who serve on the governing body of a charity are responsible for the general management and control of the administration of the charity....
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9th Apr
Practice notes
When setting up a charity the longevity of that charity must be a critical factor in determining its aims and objects. If it is a short term prospect...
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9th Apr
Practice notes
All websites should be accessible, especially by people with disabilities. Access to websites is governed by the Equality Act 2010 (EqA 2010) (which...
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9th Apr
Practice notes
What is a Royal Charter?The term 'Royal Charter' has transformed over time. Originally, a Royal Charter was a procedure by which the Crown could grant...
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Produced in partnership with Adam Cygan of University of Leicester and Mr Darragh Connell of Forum Chambers 9th Apr
Practice notes
A charitable incorporated organisation (CIO) is a form of legal entity that is only available to charities. It is a ‘body corporate’ but not a...
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8th Apr
Practice notes
Under English law legally binding agreements can be made orally, in writing or by deed.This Practice Notice considers the circumstances in which a...
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8th Apr
Practice notes
What is a company limited by guarantee?Limited companies can be either limited by shares or by guarantee. A company limited by guarantee is a type of...
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10th Mar
Q&As
We have not been able to find any statutory guidance on the issue raised in this Q&A. However, it appears that what is appropriate expenditure on...
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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
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
Q&As
An unincorporated members' club is not recognised as having a legal existence apart from the members of which it is composed, so unless the rules of...
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29th Nov
Q&As
We refer you to Practice Note: Charitable incorporated organisations. At section ‘Structure of a CIO’, it states:‘…A CIO is a body corporate with:•a...
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29th Nov
Q&As
Section 282 of the Charities Act 2011 (CA 2011) applies to spending from a larger fund endowment. A fund is designated as such where:•the gross income...
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28th Sep

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