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Routier and Another v Revenue and Customs: SC 16 Oct 2019

A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax. Held: Jersey was to be considered a third country for the purpose of a transfer of capital from the United Kingdom. The restriction of relief … Continue reading Routier and Another v Revenue and Customs: SC 16 Oct 2019

The Christian Institute and Others v The Lord Advocate: SC 28 Jul 2016

(Scotland) By the 2014 Act, the Scottish Parliament had provided that each child should have a named person to monitor that child’s needs, with information about him or her shared as necessary. The Institute objected that the imposed obligation to share information was outwith the powers of the Parliament. It extended the information to be … Continue reading The Christian Institute and Others v The Lord Advocate: SC 28 Jul 2016

Trump International Golf Club Scotland Ltd and Another v The Scottish Ministers (Scotland): SC 16 Dec 2015

The appellant challenged the grant of permission to the erection of wind turbines within sight of its golf course. Held: The appeal failed. The challenge under section 36 was supported neither by the language or structure of the 1989 Act, and ‘ The flexibility conferred on the Scottish Ministers in each of those conditions to … Continue reading Trump International Golf Club Scotland Ltd and Another v The Scottish Ministers (Scotland): SC 16 Dec 2015

Flood v Times Newspapers Ltd: CA 13 Jul 2010

The claimant police officer complained of an article he said was defamatory in saying he was being investigated for allegations of accepting bribes. The article remained on the internet even after he was cleared. Each party appealed interim orders. Held: The claimant’s appeal succeeded. When investigating suspected misbehaviour by police officers, a journalist can go … Continue reading Flood v Times Newspapers Ltd: CA 13 Jul 2010

Watch Tower Bible and Tract Society of Britain and Others v The Charity Commission: CA 15 Mar 2016

The Charity resisted a proposed investigation by the respondent regarding safeguarding of vulnerable beneficiaries, in particular children who are subject to or make allegations of sexual abuse by individuals who are connected with Jehovah’s Witness congregations. Lordd Dyson MR, McCombe, David Richards LJJ [2016] EWCA Civ 154 Bailii Charities Act 2011 England and Wales Charity … Continue reading Watch Tower Bible and Tract Society of Britain and Others v The Charity Commission: CA 15 Mar 2016

Ilott v Mitson and Others: CA 27 Jul 2015

The claimant was the adult and long estranged daughter of her now deceased mother. The mother’s will left the estate entirely to animal charities. The daughter sought reasonable provision under the 1975 Act. Held: The claimant’s appeal succeeded. The District Judge had made two ‘fundamental’ errors of principle, and these allowed the appeal court to … Continue reading Ilott v Mitson and Others: CA 27 Jul 2015

Singh and Others v Teeng and Others: ChD 20 May 2013

Five trustees of a Gurdwara challenged the validity of the election of a new committee, saying that the election had not beenconducted properly. Held: The trust was in fact, and by concession, entirely a charity, and therefore the chosen method of challenge was not available. Purle C HHJ [2014] EWHC 4813 (Ch) Bailii Charities Act … Continue reading Singh and Others v Teeng and Others: ChD 20 May 2013

Hodkin and Another, Regina (on The Application of) v Registrar-General of Births, Deaths and Marriages: SC 11 Dec 2013

The appellants sought to be married in their regular church in London. The minister would be pleased to perform the ceremony, but church to which they belonged was part of the Church of Scientology, and had been refused registration under the 1855 Act. Held: That a religion did not involve beliefs in a god should … Continue reading Hodkin and Another, Regina (on The Application of) v Registrar-General of Births, Deaths and Marriages: SC 11 Dec 2013

Rosenzweig v NMC Recordings Ltd: ChD 4 Dec 2013

The claimant a composer and musician said that the defendant charity’s failure to incorporate his music within their programmes was the result of the personal animosity of its chairman, and that this allowed relief under section 115(1) of the 2011 Act. Norris J [2013] EWHC 3792 (Ch), [2014] PTSR 261 Bailii Charities Act 2011 115(1) … Continue reading Rosenzweig v NMC Recordings Ltd: ChD 4 Dec 2013

Futter and Another v Revenue and Customs; Pitt v Same: SC 9 May 2013

Application of Hastings-Bass Rule F had created two settlements. Distributions were made, but overlooking the effect of section 2(4) of the 2002 Act, creating a large tax liability. P had taken advice on the investment of the proceeds of a damages claim and created a discretionary trust. Unfortunately it was done in such a way … Continue reading Futter and Another v Revenue and Customs; Pitt v Same: SC 9 May 2013

Kennedy v The Charity Commission: SC 26 Mar 2014

The claimant journalist sought disclosure of papers acquired by the respondent in its conduct of enquiries into the charitable Mariam appeal. The Commission referred to an absolute exemption under section 32(2) of the 2000 Act, saying that the exemption continued until the papers were destroyed, or for 20 years under the 1958 Act. Held: The … Continue reading Kennedy v The Charity Commission: SC 26 Mar 2014

Ilott v Mitson and Others: CA 31 Mar 2011

The claimant, the estranged adult daughter of the deceased, had claimed under the 1975 Act. The judge made an order for payment of andpound;50,000 by way of capitalisation of maintenance. The claimant appealed saying she should have received more, and the charities (beneficiaries under the will) said that no payment should have been ordered at … Continue reading Ilott v Mitson and Others: CA 31 Mar 2011

Watch Tower Bible and Tract Society of Britain v Charity Commission: Admn 12 Dec 2014

The respondent had instigated a statutory inquiry under the 2011 Act into the claimant’s child safeguarding practices, and policies after compaints made to it. The Society now sought judicial review of that decision, and to production orders made to support it. The respondent argued that the Charity should first use the statutory remedies available to … Continue reading Watch Tower Bible and Tract Society of Britain v Charity Commission: Admn 12 Dec 2014

The Pollen Estate Trustee Company Ltd and Another v HM Revenue and Customs: CA 26 Jun 2013

The court was asked ‘If a charity acquires property in furtherance of its charitable purposes, or as an investment, it is entitled to relief against liability to pay stamp duty land tax (SDLT) on the purchase price.’ Held: The modern approach to statutory construction is to have regard to the purpose of a particular provision … Continue reading The Pollen Estate Trustee Company Ltd and Another v HM Revenue and Customs: CA 26 Jun 2013

Park v Cho and Others: ChD 24 Jan 2014

The parties disputed the chairmanship of a charity. The claimant succeeded, but a third party later intervened saying that permission had not first been obtained from the Charity Commission as required. The defendant now appealed against the lifting of the stay after the claimant had received permission. Held: The objection failed. Authority could be granted … Continue reading Park v Cho and Others: ChD 24 Jan 2014

Kennedy v Information Commissioner: Admn 19 Jan 2010

The claimant journalist had made a freedom of information request to the Charity Commission as to its investigations of a charity under section 8 of the 1993 Act. The Commission claimed absolute exemption under section 32(2). He now appealed against rejection of his application by the Information Tribunal as to most of the material sought. … Continue reading Kennedy v Information Commissioner: Admn 19 Jan 2010

Ilott v The Blue Cross and Others: SC 15 Mar 2017

What is reasonable provision for daughter The deceased had left her estate in her will to several animal charities. The claimant, her daughter, had been estranged from her mother for many years, and sought reasonable provision from her estate under the 1975 Act. The district judge had rejected her claim. Held: The appeal by the … Continue reading Ilott v The Blue Cross and Others: SC 15 Mar 2017

Acts

1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts

Lehtimaki and Others v Cooper: SC 29 Jul 2020

Charitable Company- Directors’ Status and Duties A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was obtained, but the court ordered the remaining … Continue reading Lehtimaki and Others v Cooper: SC 29 Jul 2020

In Re Coventry (deceased): CA 3 Jan 1979

The deceased’s adult son sought provision from the intestate estate. The sole beneficiary under the rules was the plaintiff’s mother. The estate was modest; the intestate’s interest in his house (he had been living there with the plaintiff). The widow was found to have a one third interest in it. The judge took the disposable … Continue reading In Re Coventry (deceased): CA 3 Jan 1979

W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

Pretty v The United Kingdom: ECHR 29 Apr 2002

Right to Life Did Not include Right to Death The applicant was paralysed and suffered a degenerative condition. She wanted her husband to be allowed to assist her suicide by accompanying her to Switzerland. English law would not excuse such behaviour. She argued that the right to die is not the antithesis of the right … Continue reading Pretty v The United Kingdom: ECHR 29 Apr 2002

Reynolds v Times Newspapers Ltd and others: HL 28 Oct 1999

Fair Coment on Political Activities The defendant newspaper had published articles wrongly accusing the claimant, the former Prime Minister of Ireland of duplicity. The paper now appealed, saying that it should have had available to it a defence of qualified privilege because of the claimant’s status as a politician. Held: The appeal failed (Lords Hope … Continue reading Reynolds v Times Newspapers Ltd and others: HL 28 Oct 1999

Ladd v Marshall: CA 29 Nov 1954

Conditions for new evidence on appeal At the trial, the wife of the appellant’s opponent said she had forgotten certain events. After the trial she began divorce proceedings, and informed the appellant that she now remembered. He sought either to appeal admitting fresh evidence, or for a retrial. Held: The Court of Appeal refused to … Continue reading Ladd v Marshall: CA 29 Nov 1954

Regina v Bow Street Metropolitan Stipendiary Magistrate, ex parte Pinochet Ugarte (No 2): HL 15 Jan 1999

A petition was brought to request that a judgment of the House be set aside because the wife of one their lordships, Lord Hoffmann, was as an unpaid director of a subsidiary of Amnesty International which had in turn been involved in a campaign against the applicant, and as a party. Held: The House is … Continue reading Regina v Bow Street Metropolitan Stipendiary Magistrate, ex parte Pinochet Ugarte (No 2): HL 15 Jan 1999

Piglowska v Piglowski: HL 24 Jun 1999

No Presumption of House for both Parties When looking to the needs of parties in a divorce, there is no presumption that both parties are to be left able to purchase alternative homes. The order of sub-clauses in the Act implies nothing as to their relative importance. Courts should be reluctant to allow repeated appeals … Continue reading Piglowska v Piglowski: HL 24 Jun 1999