Distressed charities

Copyright © 2024 LexisNexis

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

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL
Powered by Lexis+®
Latest Private Client News

Finance Bill 2025 update: Public Bill Committee to begin in January

The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and revised explanatory notes have been issued to cover the Government’s proposed Pillar 2 amendments.

Private Client weekly highlights—19 December 2024

This week’s edition of Private Client highlights includes: (1) HMRC updates form IHT100f; (2) Knight v Barnsley, which held that the Court of Protection did have jurisdiction to determine a dispute over a claimant’s deputy’s release from reverse indemnity undertakings; (3) Manolete Partners Plc v White, in which the Court of Appeal held that occupation pension benefits are generally inalienable; (4) Hannah v Revenue and Customs Commissioners, where the First Tier Tribunal (Tax) permitted the amendment of grounds of appeal to include ground that the transfer of assets abroad regime is incompatible with EU law; (5) Hirachand v Hirachand, a decision of the Supreme Court which makes it clear that success fees cannot be included in awards for financial provision under the Inheritance (Provision for Family and Dependants) Act 1975; and (6) the Chancellor has confirmed that the Spring Forecast will take place on 26 March 2025.

Question of the week: Does the inheritance tax exemption for transfers between spouses apply where both spouses are non-UK domiciled and make a transfer of UK situs assets between them?

This Q&A considers the exemption from inheritance tax on a transfer between spouses who both have non-UK domicile status.

Supreme Court unanimously allows appeal (Hirachand v Hirachand and another)

The Supreme Court has unanimously allowed the Inheritance (Provision for Family and Dependants) Act 1975 (I(PFD)A 1975) appeal and excluded from the order, in favour of the daughter, any sum for the success fee. Richard Dew, barrister at Ten Old Square, comments that the decision that costs cannot be recovered as part of the award restores the position to what it ought to have been and Brie Stevens-Hoare KC of Gatehouse Chambers highlights that the decision will ensure that applicants who use conditional fee agreements to access justice pay the price of their costs being conditional. Oliver Ingham of 3 Paper Buildings further notes the Supreme Court has made clear that success fees remain the responsibility of the claimant, preserving the integrity of the wider costs regime and ensuring consistency across civil litigation.

View Private Client by content type :  
News
Practice notes
Precedents
Q&As

Popular documents

Is a charity permitted to rent out land owned by the charity and receive rental income?

Is a charity permitted to rent out land owned by the charity and receive rental income?Whether the trustees of the charity can rent out land owned by the charity and receive rent will depend on the charity’s governing instrument. Note that in many cases, the charity’s governing instrument will give

Charities—capital gains tax

Charities—capital gains taxUPDATE: In his 2015 Budget, the Chancellor indicated changes to the CGT regime. The Budget did not indicate that these changes affect issues raised in this Practice Note. It is not anticipated that the Finance Act 2015 will include any matters that will affect the contents

A charities constitution says it has to have a minimum of four trustees to make decisions. Two trustees

A charities constitution says it has to have a minimum of four trustees to make decisions. Two trustees have recently resigned going against the constitution rules and leaving the charity with three trustees. The trustees resigned as they refused to agree with a specific action that needed to be

Can a legacy made in a Will to a charity which no longer exists go to a different charity which has

Can a legacy made in a Will to a charity which no longer exists go to a different charity which has resumed their work? If so, do I need to apply to the Charity Commission and apply the cy-près doctrine to do this?Where the original gift was in favour of a charity which has ceased to exist, the gift
Is a charity permitted to rent out land owned by the charity and receive rental income?

Is a charity permitted to rent out land owned by the charity and receive rental income?

Is a charity permitted to rent out land owned by the charity and receive rental income?Whether the trustees of the charity can rent out land owned by the charity and receive rent will depend on the charity’s governing instrument. Note that in many cases, the charity’s governing instrument will give

Charities—capital gains tax

Charities—capital gains tax

Charities—capital gains taxUPDATE: In his 2015 Budget, the Chancellor indicated changes to the CGT regime. The Budget did not indicate that these changes affect issues raised in this Practice Note. It is not anticipated that the Finance Act 2015 will include any matters that will affect the contents

A charities constitution says it has to have a minimum of four trustees to make decisions. Two trustees

A charities constitution says it has to have a minimum of four trustees to make decisions. Two trustees

A charities constitution says it has to have a minimum of four trustees to make decisions. Two trustees have recently resigned going against the constitution rules and leaving the charity with three trustees. The trustees resigned as they refused to agree with a specific action that needed to be

Can a legacy made in a Will to a charity which no longer exists go to a different charity which has

Can a legacy made in a Will to a charity which no longer exists go to a different charity which has

Can a legacy made in a Will to a charity which no longer exists go to a different charity which has resumed their work? If so, do I need to apply to the Charity Commission and apply the cy-près doctrine to do this?Where the original gift was in favour of a charity which has ceased to exist, the gift