What is a charity?

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Practice notes
Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May
Practice notes
Capital gains tax issues on deathSTOP PRESS: The Office of Tax Simplification published its first report on the review of capital gains tax (CGT) on...
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19th May
Practice notes
Taxation of age 18–25 trusts—IHTThe special category of age 18–25 trusts was introduced by Finance Act 2006 (FA 2006) to offer some compensation for...
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Produced in partnership with Paul Davies of Clarke Willmott 19th May
Practice notes
Creation of trusts—beneficiariesWho may be beneficiariesEvery person who would be capable of owning property if of full age and sound mind may be a...
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19th May
Precedents
This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
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19th May
Precedents
This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes
Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...
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19th May
Practice notes
Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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19th May
Practice notes
Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May
Practice notes
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May
Practice notes
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
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19th May
Practice notes
Statutory Wills—Court of Protection applicationsWhat is a statutory Will?Where a person is incapable of making a valid Will for themselves, the Court...
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19th May
Precedents
This Deed is made on [date]Parties1[insert name] of [insert address] and [insert name] of [insert address] (the Retiring Trustees) and2[insert name]...
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19th May
Practice notes
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
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19th May

Most recent What is a charity? content

Practice notes
Benevolent fundsA benevolent fund is an institution, including a body of trustees, which holds funds on trust for the purpose of relieving poverty...
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18th Jun
Q&As
Can an English civil parish council be a charity?An English civil parish council is a form of local authority. Parish councils constitute the first...
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5th Jun
Q&As
Does the definition of 'Charity' in Northern Ireland vary from the definition in England & Wales, eg in section 1 of the Charities Act 2011?In England...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 5th Jun
Practice notes
Charities and the relief of povertyFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14...
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5th Jun
Practice notes
Charities and political activitiesFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14...
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5th Jun
Practice notes
Charities and disaster fundsFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14 September...
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5th Jun
Practice notes
Joining or dealing with unincorporated associationsFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law...
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5th Jun
Practice notes
Recreational facilities and amateur sport—the advancement of amateur sportFORTHCOMING CHANGE: On 22 March 2021, the government published its response...
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Produced in partnership with Jacqui Lazare of Royds Withy King 5th Jun
Practice notes
Essentials of a charityFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September...
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5th Jun
Practice notes
Charity set up—pitfalls and guidanceNOTE: Unless otherwise specified, this Practice Note is only applicable to the law relating to charities in...
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5th Jun
Practice notes
Charities and not-for-profit sector—at-a-glance guideFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law...
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Produced in partnership with Julian Blake of Bates Wells & Braithwaite London LLP 5th Jun
Practice notes
Charitable purposes—quick guideFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14...
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5th Jun
Practice notes
Charities and public benefitFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14 September...
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5th Jun

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