Commentary

B5.812 Other purposes beneficial to the community—pre-Charities Act 2006

Business tax
Business tax | Commentary

B5.812 Other purposes beneficial to the community—pre-Charities Act 2006

Business tax | Commentary

B5.812 Other purposes beneficial to the community—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.

This fourth head is the residuary category of charitable purposes. The purposes which have been held charitable within this head are many and varied, but not all public purposes beneficial to the community are charitable. The purpose also had to be within the spirit and intendment of the preamble to 43 Eliz I, c 41. The remaining objects enumerated in that preamble which might be regarded as forming the basis of this residuary head were:

  1.  

    •     the relief of aged, [and of] impotent … people

  2.  

    •     the maintenance of sick and maimed soldiers and mariners

  3.  

    •     the repair of bridges, ports, havens, causeways, … sea-banks and highways

  4.  

    •     the relief, stock or maintenance of houses of correction

  5.  

    •     the supportation, aid or help of young tradesmen, handicraftsmen and persons decayed

  6.  

    •     the relief or redemption of prisoners or captives

Similar to the preceding heads a gift expressed in unqualified terms for the benefit of the community is charitable2; nor does the limitation territorially of the gift render it any the less charitable as for example for the benefit of a county3, town or parish4. For charitable purposes also are gifts in general terms for the inhabitants of a particular place5, provided, however, that the limitations imposed

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