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Charities and the relief of poverty

FORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and the plan, as set out in Charities Act 2022: implementation plan is for its provisions to come into force in three defined groups over three stages, on 31 October 2022, on 14 June 2023 and in “early 2024”. CA 2022 implements the majority of the recommendations from the 2017 Law Commission report, ‘Technical Issues in Charity Law’. For a summary (as at 9 April 2021) of the recommendations that have been accepted, see News Analysis: Government response to Law Commission report ‘Technical Issues in Charity Law’.Of particular relevance to this Practice Note are the changes relating to the ability to change the objects of a charity. The position set out below in relation to this subject may be affected by the implementation of CA 2022.The relief of poverty is one of the earliest and most generally accepted of all charitable purposes. By ‘relief’ of poverty is meant the ‘alleviation’ of its effects, ie...

Benevolent funds

FORTHCOMING CHANGE: The Charities Act 2022 (CA 2022) received Royal Assent on 24 February 2022 and the plan, as set out in Charities Act 2022: implementation plan is for its provisions to come into force in three defined groups over three stages, on 31 October 2022, on 14 June 2023 and in ‘early 2024’. For a summary of the provisions in CA 2022 which have been implemented so far, see: Charities Act 2022: information about the changes being introduced.CA 2022 implements the majority of the recommendations from the 2017 Law Commission report, ‘Technical Issues in Charity Law’. For a summary (as at 9 April 2021) of the recommendations that have been accepted, see News Analysis: Government response to Law Commission report ‘Technical Issues in Charity Law’.A benevolent fund is an institution, including a body of trustees, which holds funds on trust for the purpose of relieving poverty amongst a defined group of individuals. The nexus between that group of individuals could be a common employer (as in Gibson), or a...

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Does the definition of 'Charity' in Northern Ireland vary from the definition in England & Wales, eg in section 1 of the Charities Act 2011?

Does the definition of 'Charity' in Northern Ireland vary from the definition in England & Wales, eg in section 1 of the Charities Act 2011? In England and Wales, the definition of ‘Charity’ is governed by section 1 of the Charities Act 2011 (CA 2011). It provides that a charity means an institution which is established for charitable purposes only and is subject to the control of the High Court in the exercise of its jurisdiction in respect to charities. In other words, the institution must be established for purposes which are exclusively charitable and is subject to the control of the Chancery Division of the High Court of England and Wales (eg in relation to cy-pres schemes). Unless the context otherwise admits, an institution for these purposes means an institution whether incorporated or not, and includes a trust or undertaking (CA 2011, s 9(3)(4)). In practice charities are structured as either trusts, unincorporated organisations, unincorporated associations or charitable companies. By CA 2011, s 2, charitable purposes means purposes...

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Private Client weekly highlights—17 February 2022

This week’s edition of Private Client highlights includes: (1) ESG and trusts; (2) The deadline for registering with the Trust Registration Service is confirmed as 1 September 2022; (3) Reeves v Drew, in which a £100 million Will was held to fail for want of knowledge and approval; (4) Rawlings v HMRC, which highlights a long-standing trap in the calculation of capital gains where amounts are paid or received in a foreign currency; (5) The Court of Protection’s guidance on judicial visits to protected parties; (6) HMRC publishes updated guidance on promoters of tax avoidance schemes; (7) Haworth v HMRC, in which the First-tier Tribunal decided that a ‘round the world’ tax scheme failed to exploit the residence tie breaker provision in the UK/Mauritius double tax treaty to allow capital gains realised on share disposals by trusts to escape tax and (8) The Home Office announces closure of Tier 1 (Investor) Visa route.

Proposed amendment to charitable objects of TABF

The Tax Advisers’ Benevolent Fund (TABF)'s corporate trustee, the Worshipful Company of Tax Adviser, will be holding a Court Zoom meeting on Wednesday 24 November 2021 at 17.00 hrs to finalise TABF's application to the Charity Commission to amend its charitable objects. The TABF is the benevolent fund for relief for past and present members of the Chartered Institute of Taxation (CIOT) and the Association of Tax Technicians (ATT).