NOTE: in August 2023, the County Court Money Claims Centre (CCMCC) and the County Court Business Centre (CCBC) were renamed the Civil National Business Centre (CNBC). This Practice Note explains the procedure that will be followed after issuing an application for a charging order. The procedure differs depending on whether the application is issued in the Civil National Business Centre (CNBC) or another venue (such as the High Court or a County Court Hearing Centre). For a summary of the procedure, see: Charging orders—route map to a final charging order—flowchart. For guidance on which applications should be started in which venue, and the procedure for issuing the application, see Practice Note: Charging orders—how and where to apply. Note that there is a special procedure where the judgment debtor is a partner and the judgment creditor wishes to charge partnership assets—this is also discussed in the above Practice Note: Charging orders—how and where to apply—Applying for a charging order where the judgment debtor is a partner in a partnership. This Practice Note provides guidance on the interpretation

This Flowchart provides a quick reference guide to the progress of a charging order application from issuing the application up to the making of a final charging order. It covers the procedure for cases in

This Practice Note explains what charging orders are, the types of judgment debt which can be subject to a charging order and the types of property that may be charged. This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further in the section: Court specific guidance below. What is a charging order? A charging order is an indirect method of enforcement which secures the judgment debt by placing a charge on property belonging to the judgment debtor. The debt may be satisfied at a later date by applying for an order for sale of the charged asset—see Practice Note: Order for sale—how to enforce a charging order. The regime for making charging orders is found in CPR 73 and CPR PD 73, with reference to the Charging Orders Act 1979 (COA 1979). Obtaining a charging order is a two step process:

The charging standards are prepared by the Crown Prosecution Service to define examplar offences and show what actions should fall into one category of offence or another.

The person granting a charge.

Gift aid donations to a charity are an important part of their income but the tax repayment advantage that they offer can also be abused. HMRC are particularly concerned with this form of donation and their audits seem to be heavily geared to examining the record-keeping and validity of claims for repayment emanating from this area. Therefore, charities need to know in detail how the scheme works and how to record the donations to avoid running into difficulties with HMRC. HMRC require that charities must in all cases give a full and correct explanation of the law to their donors before the donor makes the declaration. For details relating to donating land, property or shares see Tax relief when you donate to a charity What is gift aid relief? The basic premise is set out in legislation which specifies that the Income Tax Acts apply to an individual who makes a qualifying donation to a charity as if: • the gift had been made after deduction of income tax at the basic rate

The formal constitutional objects of a Charity define the exclusively Charitable Purposes for which it is established.

The due diligence procedural questions contained in this form will be applied to donations over £[x], according to the levels of risk. The answers to these questions will assist in the process of deciding whether or not to make a donation. To be completed by [person(s) making that decision, eg the Risk team]. 1 General Proposed recipient [Insert name] Date [Insert date] Internal contact [Insert name] 2 The donation Amount of proposed donation (in £) £[Insert amount] Reason(s) for donation [Insert reason(s)] Is/are the reason(s) for donation clear and legitimate? ☐ Yes☐ No—the donation must not be made Could the timing of the donation influence the award of business or a contract, or be perceived to? ☐ Yes—refer to [insert name, eg Anti-bribery and Corruption (ABC) Officer]☐ No Has the donation been proposed, requested or arranged through a third party? ☐ Yes—refer to [insert name,

An appeal to members of the public which is an appeal to them to give money or other property and which is made in association with a representation that the whole or any part of its proceeds is to be applied for charitable, benevolent or philanthropic purposes (Charities Act 2006, section 45(2)(b)).

The concept of the ‘charity trustees’ as the charity’s decision-makers, ie the persons in control of the management and administration of the charity as stated in section 177 of the Charities Act 2011 (CA 2011, s 177), is a flexible one. It is apt to apply to any kind of charitable legal entity and to any type of governance structure. In the case of a charitable company, ie. a company limited by guarantee (or very rarely by shares) which has exclusively charitable purposes, the directors of the company are the ‘charity trustees’ for the purposes of charity law. However the expression refers to the governing body rather than the (broader) senior management. In some cases, eg where there is a two-tier governing body, persons with differing functions within a charity may be classed as charity trustees. This possibility was referred to without any decision being made in Re Carapiet, Manoogian v Sonsino. In that case, National Westminster was held to be the charity trustee of a charitable settlement but certain functions were conferred on the

A company incorporated under the Companies Acts and which is established for exclusively charitable purposes.

A charitable contribution is a payment or transfer of money, property or assets made to a charity or other qualifying body for charitable purposes, with no significant benefit received in return by the donor. In legal practice, it commonly arises in charity law, tax, trusts and estate planning, corporate social responsibility and fundraising regulation.In England and Wales, Scotland and Northern Ireland, the concept aligns with “charitable donations” to organisations recognised as charities under the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and corresponding Northern Ireland legislation. In Ireland, it broadly corresponds to donations to “approved bodies” and registered charities under the Taxes Consolidation Act 1997 and the Charities Act 2009.Whether a payment is a charitable contribution can determine eligibility for income tax relief, corporation tax deductions, gift aid, inheritance tax exemptions and reliefs for gifts in wills or trusts. Key issues include the donor’s intention, the charitable status of the recipient, whether any benefit to the donor is incidental, and compliance with regulatory and reporting obligations on charities and corporate donors. Usage is broadly consistent across the UK and Ireland, though the detailed tax and regulatory regimes differ by jurisdiction.