Navigating the intricacies of charitable giving requires a deep understanding of regulatory frameworks and tax implications. Equip yourself with essential strategies for advising clients on establishing charities, managing philanthropic donations, and ensuring compliance with the Charities Act 2011. Our resources offer practical insights into securing Gift Aid, crafting charitable trusts, and optimising clients' financial commitments for maximum impact. Stay ahead in the dynamic space of charity and philanthropy by leveraging our expert guidance designed specifically for private client practitioners.
The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—5 February 2026
Question of the week: Can executors pay inheritance to a beneficiary who is subject to a debt relief order? Are there are any additional precautions the executors should take?
The following Tax news provides comprehensive and up to date legal information on FTT finds HMRC validly assessed taxpayer to CGT and penalties as a UK resident (Kearney v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT decides joint and several liability notice is a criminal charge and it has jurisdiction to consider public law arguments (Hall v HMRC)
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
The Cy-près doctrineCy-prės definitionThe cy-près doctrine may apply where there has been a failure of a charitable gift. In such circumstances, the Charity Commission can direct that the funds are applied to other, closely related, charitable purposes.A useful definition of the cy-près doctrine was
Can a legacy made in a Will to a charity which no longer exists go to a different charity which has resumed their work? If so, do I need to apply to the Charity Commission and apply the cy-près doctrine to do this?Where the original gift was in favour of a charity which has ceased to exist, the gift
Charity trustees—decision-makingIt has been estimated that there are over 800,000 charity trustees in England and Wales, many of whom are volunteers. Trustees are decision-makers and all charitable trustees—whether paid or not—must exercise their decision-making powers in a manner that complies with
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
0330 161 1234