Charity litigation

The jurisdiction of the courts in relation to charities

This Practice Note considers the jurisdiction of the courts in relation to charities. It looks at the types of application that may be heard and also the limits to the court’s jurisdiction to supervise charities.

See Practice Note: The jurisdiction of the courts in relation to charities.

Charity litigation—should a charity engage in litigation?

This Practice Note considers whether a charity should engage in litigation—be it initiating or defending proceedings. It sets out considerations for trustees of charities—whether CIOs, corporates, trusts, membership bodies or otherwise—who are involved in or contemplating civil litigation. It looks at the principles of charity trustee decision making in the context of litigation.

See Practice Note: Charity litigation—should a charity engage in litigation?

Charity litigation—charity proceedings

Charity proceedings relate to the internal administration of a charity or its domestic affairs.

See Practice Note: Charity litigation—charity proceedings.

Charity litigation—compromising charity litigation

This Practice Note covers

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All in? Court confirms when a settlement is 'made' for the purposes of excluded property (Accuro Trust (Switzerland) SA v The Commissioners for HMRC)

Private Client analysis: This case considered the meaning of 'relevant property' under the settlements regime of the Inheritance Tax Act 1984 (IHTA 1984) and, in particular, the time at which this definition is to be tested. The question arose as to whether the trustees of an offshore trust established by a non-UK domiciled settlor were subject to the UK settlements regime in respect of property added to the trust after the settlor became deemed domiciled in the UK, or whether they were exempt from such charges as the trust consisted solely of excluded property. The First-tier Tribunal (FTT) held that whether trust property is excluded property is based on the status of the trust at the time that it was established, not at the time that the property in question was added to the settlement. As a result, the trust in this case did consist solely of excluded property and no inheritance tax (IHT) charges arose as a result of either the ten-year anniversary or capital distributions. The FTT was also asked to consider whether their jurisdiction was appellate, or supervisory only. The FTT held that, while their jurisdiction was supervisory, the questions raised by the trustees were relevant in establishing whether HMRC had acted reasonably and that the outcome (ie that the paid IHT should be refunded and that no further IHT was due) would be the same in either case. Written by Katherine Willmott, senior associate solicitor at Foot Anstey LLP.

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