Commentary

B5.802 Impact of the Charities Acts 2006 and 2011

Business tax
Business tax | Commentary

B5.802 Impact of the Charities Acts 2006 and 2011

Business tax | Commentary

B5.802 Impact of the Charities Acts 2006 and 2011

The main changes introduced by the Charities Act 2006 are outlined below, although they have since been rewritten in the Charities Act 2011. This latter Act came into force on 14 March 2012. It does not change existing law or introduce new policy but updates text and simplifies the structure of the previous charities legislation.

Both Acts extend to England and Wales only, with a few exceptions which also extend to Scotland and Northern Ireland1.

Charity Commission

The regulation of Charities by the Office of the Charity Commissioner ceased. The Office was replaced by a Charity Commission, independent of government and charged with the responsibility of regulating and monitoring charities according to defined objectives.

The Charity Commission has the power to determine what is or what is not a charity and, in particular, has the role of establishing what constitutes 'public benefit'. It aims to encourage and foster better administration, identify and investigate misconduct and mismanagement, and to determine whether a public

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial