Commentary

B5.809 Relief of poverty—pre-Charities Act 2006

Business tax
Business tax | Commentary

B5.809 Relief of poverty—pre-Charities Act 2006

Business tax | Commentary

B5.809 Relief of poverty—pre-Charities Act 2006

This article considers the case law which applied to define charitable purposes before Charities Act 2006. Although that Act introduced a definition of charitable purpose, the case law listed in this article may still be of relevance.

The references in the preamble to 43 Eliz I, c 4 (see B5.805) which fell under this heading were the following:

  1.  

    •     the relief of … poor people

  2.  

    •     the marriages of poor maids

  3.  

    •     the aid or ease of any poor inhabitants concerning payment of fifteens, setting out of soldiers, and other taxes

A gift expressed in general terms for the relief of the poor is for a charitable purpose1 and directly within the words of the preamble, but it is not absolutely necessary to find poverty expressed in so many words in the gift. If the court, on looking at the whole gift, comes to the conclusion that the relief of poverty is meant, it will give effect to it, though the word 'poverty' does not appear in it2. 'Poverty' does not mean destitution. 'The poor' was defined by Sir

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