Creating and running a charity

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”.

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’.

There are a number of methods of creating a charity from the large incorporated company to a local trust, perhaps set up under a will or to further a specific community aim. After the charity has been created, there are obligations that it must comply with emanating from charity law, company law and common law as well as from their own governing document.

Setting up a charity

Charities are established for a number of reasons—some for a one-off

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 upgrades processing time for LPA applications

The Office of the Public Guardian (OPG) has announced that, as of 2 December 2024, the updated processing time for lasting power of attorney (LPA) applications is eight to ten weeks, reducing from 16 weeks. This includes a statutory waiting period of four weeks.

MPs vote in favour of Assisted Dying Bill

The Terminally Ill (End of Life) Bill has passed its second reading in the House of Commons on Friday 29 November. The Bill proposes allowing terminally ill individuals with a life expectancy of six months or less the option to end their lives with medical assistance. MPs voted 330 to 275 in support of the Bill.

New Supreme Court Practice Directions published

The Supreme Court has published the Supreme Court Practice Directions, November 2024.

UT considers taxpayer’s application for permanent anonymity and third party disclosure request (HMRC v The Taxpayer and Others)

Tax analysis: The Upper Tribunal (UT) rejected a taxpayer’s application for permanent anonymity, following the taxpayer's decision to withdraw their substantive appeal with the First-tier Tax Tribunal (FTT). The UT further granted a third party limited access to the FTT’s previous case management decision. The UT’s decision emphasises the importance placed on open justice and highlights the court and tribunals’ reluctance to permit anonymity in litigation. Written by Helen McGhee, Partner, and Megan Durnford, Associate, at Joseph Hage Aaronson LLP.