Private Wealth and Trust Disputes Notes

Trustee conduct in focus following Fashion for Relief inquiry

Part 2 - Charities? Hardest game in the world that is

In our previous article, we looked at the increasingly crowded and competitive world that charities operate in.  This time, we think about one …

Charities? Hardest game in the world that is

I've been wondering over the last little while whether the charitable sector might be one of the most competitive in the country. How many charities are …

COVID-19: Pressure Points: Summary of Key Support And Guidance for Charities and Social Enterprises (UK)

This note sets out a high-level summary of key announcements regarding funding, support, and guidance available for social enterprises and charities as …

Charity Commission applies to English High Court for permission to apply funds to pay a charity's interim manager

In December 2019, the Charity Commission announced its intention to make an application to the High Court in relation to the residual funds held by the …

Charity Commission disqualifies charity trustees who received almost £500,000 of unauthorised payments

The Charity Commission has, pursuant to its powers under section 181A of the Charities Act 2011 (the "CA"), disqualified three former trustees of Kingdom …

UK Supreme Court holds testamentary charitable gifts to Jersey were entitled to inheritance tax relief

In Routier and another v Commissioners for Her Majesty's Revenue and Customs [2019] UKSC 43, the UK Supreme Court overturned an earlier Court of Appeal …

UK: Charity Commission freezes bank accounts pending investigation into grant-giving charities with common trustees

The Cup Trust: The Charity Commission demonstrates a robust regulatory approach with regard to tax planning arrangements

Earlier this year, the Charity Commission (the "Commission") published the results of its inquiry into The Cup Trust, a charity which participated in a …