Category: Charity

Attorney General v South Sea Co: 1841

Subject to the terms upon which the land had been conveyed to them, charitable corporations and charity trustees had the power to sell, lease or mortgage charity land. But any such transaction might be set aside in equity unless it was shown to be beneficial to the charity. The onus to establish that it was beneficial to the charity was on the purchaser.

Citations:

(1841) 4 Beav 453

Jurisdiction:

England and Wales

Cited by:

Cited – Bayoumi v Women’s Total Abstinence Union Ltd and Another CA 5-Nov-2003
A charity entered into a contract for the sale of land. It failed to comply with the requirements under the Act. The purchaser assigned the benefit of the contract, to the claimant who sought to enforce the contract.
Held: The section only . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 06 December 2022; Ref: scu.235720

Re: Shrewsbury Grammar School: 1849

Trustees of the school had accumulated income in excess of what was required to achieve the objects of the charitable trust, and asked the court how to apply them. Having upheld the contention that what was described as Sir S. Romilly’s Act conferred sufficient jurisdiction to deal with the matter, the Lord Chancellor continued: ‘it is of constant occurrence that the court is asked to inquire whether an Act of Parliament shall be applied for. If it is in regard to such a matter as this court has no jurisdiction to alter, or which is already provided for by Act of Parliament, it is obvious it requires the authority of Parliament in such cases to enable the trustees to depart from that which is their prescribed duty, according to the rule existing.’

Citations:

(1849) 1 Mac and G 324

Jurisdiction:

England and Wales

Cited by:

Cited – Re Shipwrecked Fishermen and Mariners’ Royal Benevolent Society ChD 1959
The court approved a scheme conferring wider powers of investment than those authorised by the statute incorporating the charity: ‘It is said on behalf of persons interested in the charity that the court is empowered to make a scheme to authorize a . .
Cited – Attorney General v British Museum ChD 27-May-2005
The trustees brought a claim against the Attorney-General seeking clarification of their duties and powers to return objects which were part of the collection in law, but where a moral duty might exist to return it to a former owner. Here drawings . .
Cited – Construction Industry Training Board v Attorney-General CA 1973
The principal issue was whether a body set up by statute and subject to the control of a minister of the Crown was a ‘charity’ within the meaning of section 45(1) of the Charities Act 1960, for which purpose it had to be subject to ‘the control of . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 06 December 2022; Ref: scu.225529

Barnes v Derby Diocesan Board of Finance and Another: ChD 14 Nov 2002

Permission was sought to sell land within to the parish, and directions sought as to the application of the proceeds of sale.
Held: The land had been transferred to the diocesan board of finance on the merger of two parishes, and was held for parochial or diocesan purposes. This was not special property, and since it was no longer needed, it could be sold, but the proceeds were to be applied within the parish and not for general purposes of the diocese.

Judges:

Etherton J

Citations:

Times 22-Nov-2002

Statutes:

Pastoral Measure 1983 31(1)(1)(d)

Jurisdiction:

England and Wales

Ecclesiastical, Land, Charity

Updated: 05 December 2022; Ref: scu.178290

Allen and Another v Rochdale Borough Council: CA 23 Mar 1999

Land was sold. It had been used as playing fields. The freehold and leasehold interests in the land were held by the respondent, and the claimants asserted it was held as bare trustees for them as charitable trustees for the school foundation. The lease in favour of the council had been discovered before completion, but the respondent had not disclosed it.
Held: Any implied surrender of the lease by the council did not operate to creat an resulting trust in its favour. As to the part of the land comprised in the lease which had not been sold, that land remained subject to the lease in favour of the council.

Judges:

Lord Justice Beldam Lord Justice Morritt Lord Justice Mantell

Citations:

[2000] Ch 221, [1999] EWCA Civ 1065

Statutes:

Charities Act 1993 36

Jurisdiction:

England and Wales

Citing:

Cited – Lyon v Reed 1844
The court examined the principle of the surrender of a lease by operation of law: ‘. . . all the old cases will be found to depend on the principle to which we have adverted, namely, an act done by or to the owner of a particular estate, the . .
Cited – Springett v Defoe CA 1992
Partners lived together, without being married, as secure joint tenants. They exercised the right to buy, contributing three quarters and one quarter of the price respectively. At the time they intended to marry. They did not discuss he shares, and . .
Cited – Carnarvon v Villebois 1844
The extent of an implied surrender of a lease by operation of law is commensurate with what is necessary to give validity to the transaction which the surrenderer is to be estopped from disputing. . .
Cited – In Re Oatway; Hertslet v Oatway ChD 1903
A trustee put trust money into his bank account and then used some of the funds from that bank account to buy shares. The rest of the money in the account was dissipated, and the shares were worth less than the trust money which had been . .
Cited – The Venture CA 1908
Contributions were made to the purchase price of a yacht.
Held: The court concluded that the contributor was entitled under a resulting trust to a pro rata equitable interest in the yacht. The payments were made at the time the yacht was . .
Cited – Re Vandervell’s Trusts (No 2) ChD 17-Jul-1973
The court considered the requirement that a proposed beneficiary must establish some positive act on the part of the person creating the trust for that person to be bound by the trust asserted. Megarry J said: ‘(1) If a transaction fails to make any . .
Cited – Foskett v McKeown and Others CA 27-Jun-1997
Various people had paid money with the promise of acquiring an interest in land in Portugal. The scheme was fraudulent. The funds had been used to purchase a life/investment policy. The policy was held in trust for the fraudster’s mother but he had . .

Cited by:

Cited – Ealing Family Housing Association Ltd v McKenzie CA 10-Oct-2003
The defendant and his wife separated when she left the flat they shared. She accepted a new tenancy of other premises. The landlord claimed possession of the flat, saying that the tenancy had ended.
Held: There was no express surrender within . .
Lists of cited by and citing cases may be incomplete.

Landlord and Tenant, Charity

Updated: 05 December 2022; Ref: scu.145980

White v Trustees Of The British Museum: 1829

Citations:

[1829] EngR 254, (1829) 6 Bing 309, (1829) 130 ER 1299

Links:

Commonlii

Jurisdiction:

England and Wales

Citing:

See Also – The Trustees Of The British Museum v White 8-Jul-1826
William White, deceased, devised a freehold estate to trustees, in trust to sell it, and pay the proceeds, together with his residuary personal estate, to the Trustees of the British Museum, to be by them employed for the benefit of that . .
See Also – The Trustees Of The British Museum v White 20-Feb-1828
. .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 04 December 2022; Ref: scu.322122

The Trustees Of The British Museum v White: 20 Feb 1828

Citations:

[1828] EngR 426, (1828) 3 Car and P 289, (1828) 172 ER 424

Links:

Commonlii

Jurisdiction:

England and Wales

Citing:

See Also – The Trustees Of The British Museum v White 8-Jul-1826
William White, deceased, devised a freehold estate to trustees, in trust to sell it, and pay the proceeds, together with his residuary personal estate, to the Trustees of the British Museum, to be by them employed for the benefit of that . .

Cited by:

See Also – White v Trustees Of The British Museum 1829
. .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 04 December 2022; Ref: scu.323190

The Trustees Of The British Museum v White: 8 Jul 1826

William White, deceased, devised a freehold estate to trustees, in trust to sell it, and pay the proceeds, together with his residuary personal estate, to the Trustees of the British Museum, to be by them employed for the benefit of that institution. The question was, whether this devise was void under the 9th Geo, 2d, c. 361.
It was argued that the British Museum is not a charitable Institution. It was founded by the munificence of the State for the benefit of the public. Every gift for the use of the publie is not, necessarily, a charity. There must be something in the nature of relief to constitute a charity. Gifts to support a public bridge, and for the repair of sea-banks, have, on that principle, been held to be charitable gifts.
So schools for learning have been held to be charitable institutions ; not so schools of art (Duke, 128). Now this is a school of art. Besides, the museum is national property ; and, for that reason, it was held in Thelluseon v Woodford (4 Ves. 227), that the devise to the King, for the use of the Sinking Fund, was good.
Held: Despite these arguments, the gift was for charitable purposes, though the gift then failed onder the 1736 Act.

Citations:

[1826] EngR 1073, (1826) 2 Sim and St 594, (1826) 57 ER 473

Links:

Commonlii

Statutes:

Mortmain Act 1736, Statute of Charitable Uses 1601

Jurisdiction:

England and Wales

Cited by:

See Also – The Trustees Of The British Museum v White 20-Feb-1828
. .
See Also – White v Trustees Of The British Museum 1829
. .
Cited – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 27 November 2022; Ref: scu.325837

Ashton v Langdale: 1851

Inference of charitable purposes.

Citations:

(1851) 4 De G and S 402

Jurisdiction:

England and Wales

Cited by:

Cited – Sir Graham Stanley Latimer and others – Trustees for the Crown Forestry Rental Trust v The Commissioner of Inland Revenue PC 25-Feb-2004
PC (New Zealand) The Crown created a charitable trust for certain Maori people. Upon exhaustion of the purpose, the fund was to revert to the Crown. The trustees appealed a finding of liability to income tax.
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 26 November 2022; Ref: scu.194636

In re Whitworth Art Gallery Trusts: 1958

Citations:

[1958] Ch 461

Jurisdiction:

England and Wales

Cited by:

Cited – Re Shipwrecked Fishermen and Mariners’ Royal Benevolent Society ChD 1959
The court approved a scheme conferring wider powers of investment than those authorised by the statute incorporating the charity: ‘It is said on behalf of persons interested in the charity that the court is empowered to make a scheme to authorize a . .
Cited – Attorney General v British Museum ChD 27-May-2005
The trustees brought a claim against the Attorney-General seeking clarification of their duties and powers to return objects which were part of the collection in law, but where a moral duty might exist to return it to a former owner. Here drawings . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 26 November 2022; Ref: scu.225533

The Berkhamstead School Case: 1865

The school was regulated inter alia by a statute of Edward VI.
Held: The court approved a scheme for its further regulation which permitted the charging of fees for all pupils, notwithstanding that the statute provided that some boys should be educated entirely gratuitously. While the scheme so approved was contrary to the provisions of the founding statute the variation was justified because the original purposes of the statute had become impractical.

Judges:

Page-Wood V-C

Citations:

(1865) LR 1 Eq.102

Jurisdiction:

England and Wales

Cited by:

Cited – Re Shipwrecked Fishermen and Mariners’ Royal Benevolent Society ChD 1959
The court approved a scheme conferring wider powers of investment than those authorised by the statute incorporating the charity: ‘It is said on behalf of persons interested in the charity that the court is empowered to make a scheme to authorize a . .
Cited – Attorney General v British Museum ChD 27-May-2005
The trustees brought a claim against the Attorney-General seeking clarification of their duties and powers to return objects which were part of the collection in law, but where a moral duty might exist to return it to a former owner. Here drawings . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 26 November 2022; Ref: scu.225530

Thellusson v Woodford: 1799

A gift over to the Crown was held to be impressed with a charitable trust for the relief of the national debt and so charitable.

Citations:

(1799) 4 Ves 227

Jurisdiction:

England and Wales

Cited by:

Cited – Sir Graham Stanley Latimer and others – Trustees for the Crown Forestry Rental Trust v The Commissioner of Inland Revenue PC 25-Feb-2004
PC (New Zealand) The Crown created a charitable trust for certain Maori people. Upon exhaustion of the purpose, the fund was to revert to the Crown. The trustees appealed a finding of liability to income tax.
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 26 November 2022; Ref: scu.194634

Weth and Another v Her Majesty’s Attorney General and Others: CA 8 Oct 1998

Where an applicant appealed against an order removing him as a trustee of a charity. it was wrong to apply to join in the Charity Commissioners as defendants. The Attorney-General’s position in such appeals was a sufficient protection. A rehearing would be de novo.

Citations:

Times 12-Oct-1998, Gazette 28-Oct-1998, [1998] EWCA Civ 1505, [1999] 1 WLR 686

Links:

Bailii

Statutes:

Charities Act 1993

Jurisdiction:

England and Wales

Charity

Updated: 25 November 2022; Ref: scu.144984

Monds v Stackhouse: 1948

(High Court of Australia) A gift of money was made to the Corporation of a city to provide the nucleus of a fund to provide ‘a suitable hall or theatre for the holding of concerts to provide music for the citizens of the City and for the production of drama entertainments and the holding of meetings of a cultural or educational value’.
Held: The gift was charitable. A gift to a municipal corporation for enabling it to discharge one of its functions was charitable as bringing about a reduction of the burden of rates and taxes on the community. If the trusts created would otherwise be valid charitable trusts, their validity is not to be impugned by a provision which permits these trust to be implemented, in part, by being placed at the disposition of private individuals.

Judges:

Latham LJ, Dixon and McTiernan JJ

Citations:

(1948) 77 CLR 232

Jurisdiction:

Australia

Cited by:

Cited – Bath and North East Somerset Council v HM Attorney General, The Treasury Solicitor (Bona Vacantia) ChD 31-Jul-2002
Land was conveyed to the Council’s predecessor on condition that it be left available for use for sports and similar recreations, and left as an open space. It was now sought to develop the land as a home for a football club. The Council sought . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 25 November 2022; Ref: scu.180935

Re Marr’s Will Trusts: 1936

Citations:

[1936] Ch 671

Jurisdiction:

England and Wales

Cited by:

Cited – Gaudiya Mission and others v Brahmachary CA 30-Jul-1997
The High Court had found the plaintiff to be a charity, and ordered the Attorney-General to be joined in. The A-G appealed that order saying that the plaintiff was not a charity within the 1993 Act. The charity sought to spread the Vaishnava . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 24 November 2022; Ref: scu.200671

Nightingale v Goulbourn: 1847

A testamentary gift to the Chancellor of the Exchequer was expressly impressed with a trust for Great Britain.

Citations:

(1848) 2 Ph 594, (1847) 5 Hare 484

Jurisdiction:

England and Wales

Cited by:

Cited – Sir Graham Stanley Latimer and others – Trustees for the Crown Forestry Rental Trust v The Commissioner of Inland Revenue PC 25-Feb-2004
PC (New Zealand) The Crown created a charitable trust for certain Maori people. Upon exhaustion of the purpose, the fund was to revert to the Crown. The trustees appealed a finding of liability to income tax.
Lists of cited by and citing cases may be incomplete.

Charity, Wills and Probate

Updated: 24 November 2022; Ref: scu.194637

Newland v Attorney-General: 1809

Charitable purpose implied

Citations:

(1809) 3 Mer 684

Jurisdiction:

England and Wales

Cited by:

Cited – Sir Graham Stanley Latimer and others – Trustees for the Crown Forestry Rental Trust v The Commissioner of Inland Revenue PC 25-Feb-2004
PC (New Zealand) The Crown created a charitable trust for certain Maori people. Upon exhaustion of the purpose, the fund was to revert to the Crown. The trustees appealed a finding of liability to income tax.
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 23 November 2022; Ref: scu.194635

Varsani and others v Jesani, Patel and Her Majesty’s Attorney-General: CA 3 Apr 1998

A Hindu religious sect, constituted as a charity, had split into two factions.
Held: The court had jurisdiction to order that the assets of the sect should be divided under the powers in the Act, and held upon separate trusts for the two factions. The court declined to adjudicate as to which group was correctly following the faith, and therefore applied the cy pres doctrine in dividing the assets. Earlier cases had now been overtaken by the Charities Act, and the question fell to be settled in accordance with section 13. The spirit of the gift to which the court is to have regard is that which prevailed at the time of the gift when the two groups were in harmony. The court will not venture into doctrinal disputes or differences.

Judges:

Sir Stephen Brown, Lord Justice Morritt, Lord Justice Chadwick

Citations:

[1998] EWCA Civ 630, [1999] Ch 219, [1998] 3 All ER 273

Links:

Bailii

Statutes:

Charities Act 1993 13(1)(e)(iii)

Jurisdiction:

England and Wales

Citing:

Not followed – Craigdallie v Aikman PC 14-Jun-2013
A chapel was acquired with the subscriptions of a congregation which seceded from the Church of Scotland in 1737 and subsequently split over whether a magistrate might suppress heresy. Each of the rival groups claimed that the chapel belonged to . .
Not followed – Attorney-General v Pearson 1817
No Alteration to Charty’s Objects
A protestant dissenters’ meeting house in Wolverhampton which was declared by a trust deed to be held for ‘the worship and service of God’ was the subject of a dispute between the schismatic congregation. The issue was the nature of the worship . .
Not followed – General Assembly of Free Church of Scotland v Overtoun HL 1904
Craigdallie stated settled law: ‘My Lords, I disclaim altogether any right in this or any other civil court of this realm to discuss the truth or reasonableness of any of the doctrines of this or any other religious association, or to say whether . .
Cited – Re Camden’s Charity 1881
. .
Cited – Re Lepton’s Charity 1972
. .
Cited – Gilmour v Coats HL 1949
Prayers Alone did not make Convent Charitable
A trust to apply the income of a fund for all or any of the purposes of a community of Roman Catholic Carmelite nuns living in seclusion and spending their lives in prayer, contemplation and penance, was not charitable because it could not be shown . .

Cited by:

Cited – The Bahamas District of the Methodist Church in the Caribbean and the Americas and Others v The Hon Vernon J Symonette M P Speaker of the House of Assembly and 7 Others (No 70 of 1998) and Ormond Hilton Poitier and 14 Others v The Methodist Church PC 26-Jul-2000
PC (The Bahamas) The Methodist community had split, eventually leading to a new Act. Others now challenged the constitionality of the Act, and that lands had been transferred in breach of the constitution.
Cited – Blake v Associated Newspapers Ltd QBD 31-Jul-2003
The claimant, a former Anglican priest, sued in defamation. The defendant argued that the claim was non-justiciable since it would require the court to adjudicate on matters of faith and religious doctrine.
Held: The claim could not be heard. . .
Cited – Khaira and Others v Shergill and Others CA 17-Jul-2012
The parties disputed the trusteeship and governance of two Gurdwaras (Sikh temples). The defendants now applied for the claim to be struck out on the basis that the differences were as to Sikh doctrines and practice and as such were unjusticiable. . .
Lists of cited by and citing cases may be incomplete.

Trusts, Ecclesiastical, Charity

Updated: 18 November 2022; Ref: scu.144108

Bournemouth Symphony Orchestra v Revenue and Customs: CA 9 Oct 2006

The Orchestra apealed a finding that it was not entitled to exemption from VAT as a supply by an eligible body of a cultural performance. The taxpayer’s board was voluntary, but the management was employed.
Held: The appeal failed. In order to decide whether the condition allowing exemption was satisfied, the court had to identify the relevant managers. The essential requirement was that those who participated in that management had no financial interest in the activity.

Judges:

Chadwick LJ, May LJ, Lloyd LJ

Citations:

[2006] EWCA Civ 1281, Times 09-Nov-2006

Links:

Bailii

Statutes:

Value Added Tax Act 1994 Sch 9 Grp 13 item 2

Jurisdiction:

England and Wales

Citing:

Appeal from – Bournemouth Symphony Orchestra v Customs and Excise ChD 21-Jul-2005
The Orchestra claimed exemption from VAT as a voluntary body supplying cultural services. The respondent argued that since the administrator was paid, the body was not voluntary.
Held: The board operated as would a commercial company. All . .
Cited – Commissioners of Customs and Excise v Institute of Directors, BAA Plc v Commissioners of Customs and Excise CA 11-Dec-2002
The court examined arrangements whereby organisations which were not banks, endorsed credit cards to be issued by banks to their members.
Held: The granting of credit was exempt from VAT, and also were exempted negotiations of credit and the . .
Cited – Kennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case ECJ 21-Mar-2002
The bodies sought exemption from certain elements of VAT as ‘non-profit’ making or ‘voluntary’ bodies. Their activities included trading activities, but they did not set out to make a profit overall.
Held: For certain exemptions, the term . .
Lists of cited by and citing cases may be incomplete.

VAT, Charity

Updated: 12 November 2022; Ref: scu.245362

British Diabetic Association v Diabetic Society; Bennett and Atkin: CA 31 Oct 1996

The plaintiffs sought damages. Alleging passing off by the defendants. An injunction had been granted, and the appellants now sought to appeal release from that injunction. An order for costs estimated at andpound;350,000 had been made.
Held: Leave to appeal would be granted only on the appellants giving security for costs in the sum of andpound;40,000. They were impecunious and should not be denied an opportunity to appeal even though the chances of success on appeal were slim.

Judges:

Lord Justice Phillips

Citations:

[1996] EWCA Civ 839

Jurisdiction:

England and Wales

Charity, Costs, Litigation Practice

Updated: 01 November 2022; Ref: scu.140706

Morice v The Bishop of Durham: CA 26 Mar 1804

Bequest, in trust for such objects of benevolence and liberality as the trustee in his own discretion shall most approve, cannot be supported as a charitable Legacy ; and is therefore a Trust for the next of kin.
Ann Cracherade by her Will, dated the 16th of April 1801, and duly executed to pass real estate, after giving several legacies to her next of kin and others, some of which she directed to be paid out of the produce of her real estate, directed to be sold, bequeathed all her personal estate to the Bishop of Durham, his executors, andc., upon trust to pay her debts and legacies, andc.; and to dispose of the u1timate residue to such objects of benevolence and liberality as the Bishop of Durham in his own discretion shall most approve of ; and she appointed the Bishop her sole executor.
The bill was filed by the next of kin, to have the Will established, except as to the residuary bequest; and that such bequest may be declared void. The Attorney General was made a Defendant . The Bishop by his answer expressly disclaimed any beneficial interest in himself personally.
Held: The objects of benevolence and liberality were not so limited, and that the gift therefore failed. Sir William Grant MR described the effect of the 1601 Act and the use of the word ‘charity’: ‘Here its signification is derived chiefly from the Statute of Elizabeth. Those purposes are considered charitable, which that Statute enumerates, or which by analogies are deemed within its spirit and intendment.’ He continued: ‘But it is settled, upon authority, which it is too late to controvert, that where a charitable purpose is expressed, however general, the bequest shall not fail on account of uncertainty of the object: but the particular mode of application will be directed by the King in some cases, in others by this Court.’

Judges:

Sir William Grant MR

Citations:

[1804] EngR 179, (1804) 9 Ves Jun 399, (1804) 32 ER 656

Links:

Commonlii

Statutes:

Statute of Charitable Uses 1601

Jurisdiction:

England and Wales

Citing:

See Also – Morice v The Bishop of Durham 1789
. .
See Also – Morice v The Bishop of Durham 1789
. .
See Also – Morice v The Bishop of Durham 1789
. .

Cited by:

Appeal from – Morice v Bishop of Durham HL 1805
The court was asked whether a gift of residue to be applied ‘to such objects of benevolence and liberality as the Bishop of Durham in his own discretion shall most approve of’ was valid as being confined to purposes that were charitable.
Held: . .
See Also – Morice v The Bishop of Durham 20-Mar-1805
. .
See Also – Morice v The Bishop of Durham 21-Jun-1805
. .
Cited – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .
Cited – Scottish Burial Reform and Cremation Society v Glasgow Corporation HL 26-Jul-1967
The appellants sought partial exemption from rates on its premises. The Corporation challenged their charitable status. The society’s object was to encourage and provide facilities for cremation.
Held: The object was charitable.
Lord Reid . .
Cited – Incorporated Council of Law Reporting For England And Wales v Attorney-General And Others CA 14-Oct-1971
The Council sought charitable status for its activities of reporting the law. The Revenue appealed against the decision by Foster J that the Council ought to be registered as a charity.
Held: The appeal failed. The company should have . .
Lists of cited by and citing cases may be incomplete.

Charity, Trusts

Updated: 31 October 2022; Ref: scu.343647

Campbell’s Trustees v Campbell: HL 30 Nov 1920

A testator directed his trustees in the event of there being any residue of his estate ‘to apply the same for behoof of such charitable or other deserving institutions in connection with the city of Glasgow as my said trustees shall think fit.’
Held (rev. judgment of the Second Division, diss. Lord Dundas) that the bequest was void from uncertainty.

Judges:

Lord Chancellor, Viscount Finlay, Lord Dunedin, Lord Atkinson, and Lord Shaw

Citations:

[1920] UKHL 69

Links:

Bailii

Jurisdiction:

Scotland

Wills and Probate, Charity

Updated: 22 October 2022; Ref: scu.631546

Dorward’s House of Refuge: HL 26 Jul 1920

The managers of Dorward’s House of Refuge, Montrose, a charitable institution founded in 1838, promoted this Order to regulate the constitution of the management committee and also the classes of person to whom the benefits of the institution might be granted. The present management committee consisted of, 12 members nominated by the founder’s testamentary trustees, 4 by the Town Council of Montrose, 4 by the Kirk Session of Montrose, and 4 by the heritors of the landward parish of Montrose, and this was in accord with a private Act of Parliament of 1851. Recently the Parish Councils of Montrose and of Craig, the creations of the Local Government (Scotland) Act 1894, had sought representation on the ground that the present state of matters was not in accord with the intentions of the founders. The Parish Councils had also objected to inmates having been received from a very wide area. The questions between the parties were being litigated in the Court of Session. The Order proposed to stereotype the existing state of matters and practice.
After hearing counsel the Commissioners intimated that they were unable to deal with the merits of the Order in respect there was pending litigation.

Judges:

Major G. M’Micking, M.P. (Chairman), the Marquis of Linlithgow, Lord Elphinstone, and Major Wm. Murray, M.P.-at Glasgow

Citations:

[1920] UKHL 783 – 1, 57 SLR 783 – 1

Links:

Bailii

Jurisdiction:

Scotland

Charity

Updated: 22 October 2022; Ref: scu.631539

Charity Commission for England and Wales v Wright and Another: ChD 8 Nov 2019

The Commission had requested information and documents from the respondents, former trustees of charity, so that it could pursue an investigation of it.
Held: The court was satisfied as to its ability to deal with this matter despite the non-attendance of the respondents. It found breaches of the notices, and adjourned to allow the respondents further time for compliance.

Citations:

[2019] EWHC 3375 (Ch)

Links:

Bailii

Statutes:

Charities Act 2011 336

Jurisdiction:

England and Wales

Charity

Updated: 16 October 2022; Ref: scu.646162

Berry v St Marylebone Borough Council: CA 1957

The Theosophy Society sought exemption from rates as a charity.
Held: When assessing whether an organisation could receive relief against rates as a charity, the main objects should be exclusively concerned with those matters and ordinarily the court could look only to the organization’s written constitution.
Romer LJ said ‘In our opinion, when an organizational body has a written constitution, it is to that, and to that alone, to which the court should normally resort in order to ascertain its objects for the purpose of Section 8 of the Act. And as Lord Buckmaster pointed out in Macaulay -v- O’Donnell (1943) Chancery 435 note: Unless an English word or phrase has, in relation to the organization, a special meaning, evidence as to its meaning is not properly admissible. The House of Lords would not formally reject the affidavit which had been filed in Macaulay -v- O’Donnell, explaining the word ‘nucleus’ in the Society’s first object , and we are willing to take note of what theosophy is, and what theosophists believe, as stated by Mrs. Berry in her affidavit. It would, however, be going too far, in our opinion, to accept as admissible, in so far as it is directed to the question of construction, evidence of how theosophists explain the meaning of their objects . . the interpretation of the object is a matter for the court and not for members of the Society.’

Judges:

Romer LJ, Lord Evershed MR and Ormerod LJ

Citations:

[1958] Ch 406, [1957] 3 All ER 677

Statutes:

Rating and Valuation (Miscellaneous Provisions) Act 1955 8

Jurisdiction:

England and Wales

Rating, Charity

Updated: 07 October 2022; Ref: scu.464217

Attorney-General v Mathieson: CA 1907

The Rev John Wilkinson, ran charities in Stoke Newington in London, including ‘the Mildmay Mission to the Jews’. He was given received 1350 pounds from ‘a lady’ locally who suggested that the money be used for a convalescent home. He pointed out that the provision of a home and school for children was more pressing. She replied: ‘Use it for that or any other way you like’. He purchased Cromwell Lodge, in his own name, and with no declaration of trust. The rest was used to fit out and equip Cromwell Lodge for use as a school and home for Jewish children. A year later a trust deed was executed conveying Cromwell Lodge, together with other property, to trustees (including Mr Wilkinson) on trust for the purposes of the Mission, namely ‘to preach the Gospel . . to Jews in Great Britain and Ireland (and also in foreign parts if it is deemed desirable), employing in the prosecution of the work’ activities including ‘homes for destitute children, agencies for procuring employment and assisting emigration, night schools . . sewing classes . . and for promoting the salvation of . . souls’. The Deed had other provisions, for matters such as the trustees’ powers of sale, investment and appointment of a director.
The Court of Appeal was asked whether the Attorney-General’s consent to the proposed sale of Cromwell Lodge was required under the 1853 Act. That in turn depended on whether the Deed was binding on the trustees, or whether, as Kekewich J had held, it: ‘made no difference to Mr Wilkinson’s powers’. If the former view was correct then the trustees could not apply the proceeds of sale of Cromwell Lodge as income; if the latter view was right, they could do so only with the consent of the Attorney General.
Held: The appeal succeeded. The latter view was right.
Sir Herbert Cozens-Hardy MR said that the trustees appointed under the Deed: ‘do not, and cannot, challenge the validity of the trust deed under which they are acting, and it is plain that it would be a breach of trust to apply the proceeds of the sale of the house as income. Even if Mr Wilkinson could originally have done this, they are now bound to treat the proceeds of sale as capital, and invest it accordingly.’
He continued: ‘There is, moreover, a further difficulty in the way of the trustees. When money is given by charitable persons for somewhat indefinite purposes, a time comes when it is desirable, and indeed necessary, to prescribe accurately the terms of the charitable trust, and to prepare a scheme for that purpose. In the absence of evidence to the contrary, the individual or the committee entrusted with the money must be deemed to have implied authority for and on behalf of the donors to declare the trusts to which the sums contributed are to be subject. If the individual or the committee depart from the general objects of the original donors, any deed of trust thus transgressing reasonable limits might be set aside by proper proceedings instituted by the Attorney-General, or possibly by one of the donors. But unless and until set aside or rectified, such a deed must be treated as in all respects decisive of the trusts which, by the authority of the donors, are to regulate the charity. And it is irrelevant to urge that the donors did not originally give any express directions on the subject . .’

Judges:

Sir Herbert Cozens-Hardy MR

Citations:

[1907] 2 Ch 383

Statutes:

Charitable Trusts Act 1853

Jurisdiction:

England and Wales

Cited by:

Cited – Shergill and Others v Khaira and Others SC 11-Jun-2014
The parties disputed the trusts upon which three Gurdwaras (Sikh Temples) were held. The Court of Appeal had held that the issues underlying the dispute were to be found in matters of the faith of the Sikh parties, and had ordered a permanent stay. . .
Considered – In re Orphan Working School and Alexandra Orphanage’s Contract 1912
An established trust had collected subscriptions over many years, ptting those subscriptions wth other funds derived from the sale of one school property for the purchase of another. That property in turn came to be sold, and questions arose as to . .
Cited – Jeeves v Imperial Foods Ltd, Pension Scheme ChD 27-Jan-1986
Walton J explained that there may be many ‘occasions in law in which a fund is held on trust, but at the particular point there is no final definitive trust deed’. He went on to say that ‘it may very well be that . . a person who had contributed to . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 07 October 2022; Ref: scu.542960

Trusteees of Manchester New Moston Congregation of Jehovah’s Witnesses v The Charity Commission for England and Wales: UTTC 4 Apr 2017

Charity Commission – Appeal from FTT decision – review of decision to open statutory inquiry – section 46 Charities Act 2011 – Article 14 of Schedule 1 to the Human Rights Act 1998. Appeal from case management decisions in relation to cross examination and disclosure for the purposes of the review. 4 April 2017

Citations:

[2017] UKUT 134 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Charity

Updated: 04 October 2022; Ref: scu.584678

Longborough Festival Opera v HM Revenue and Customs: ChD 27 Jan 2006

The charitable company sought tax exemption as an eligible body supplying music of a cultural nature.
Held: the company’s artciles prohibited distribution of profits, and the management as by directors having no financial interest.

Judges:

Lightman J

Citations:

[2006] EWHC 40 (Ch), Times 06-Feb-2006

Links:

Bailii

Statutes:

Tribunals and Enquiries Act 1992 11, Value Added Tax Act 1994 Sch9 G13 N2

Jurisdiction:

England and Wales

Citing:

Appeal from – Longborough Festival Opera v Customs and Excise VDT 26-May-2005
VDT EXEMPTION – Cultural services – Eligible body- Preclusion from distributing profits – Management and administration on voluntary basis by persons with no financial interest in the body’s activities – . .
Lists of cited by and citing cases may be incomplete.

VAT, Charity

Updated: 25 September 2022; Ref: scu.238155

My Community Space v Ipswich Borough Council: Admn 5 Dec 2018

Appeal by case stated concerning liability orders for national non-domestic rates. The charity challenged the finding that its occupation of certain land had been a sham used to exempt its occupation from rating liability.
Held: The appeal failed.

Citations:

[2018] EWHC 3313 (Admin)

Links:

Bailii

Jurisdiction:

England and Wales

Rating, Charity

Updated: 12 September 2022; Ref: scu.631220

The Independent Schools Council, Regina (on The Application of) v The Charity Commission for England and Wales: Admn 7 Oct 2010

Oral application by the claimant for permission to bring judicial review proceedings to challenge the lawfulness of guidance issued by the Charity Commission (‘the Commission’) regarding the operation of the public benefit test in the law of charity, as it has application in relation to independent schools.

Judges:

Sales J

Citations:

[2010] EWHC 2604 (Admin), [2011] ACD 2

Links:

Bailii

Jurisdiction:

England and Wales

Charity, Education

Updated: 08 September 2022; Ref: scu.434932

The Trustees for Methodist Church Purposes v George William Child (Beneficial Interests and Trust): LRA 23 Nov 2006

LRA Beneficial Interests and Trust – Adverse possession – charitable settlement of land in 1880 – settlement not enrolled in the High Court and subject to reverter to the settlor if land built on – Mortmain Act 1736 – is the settlement void? – if so have the trustees under the settlement been in adverse possession of the land?

Citations:

[2006] EWLandRA 2005 – 1604

Links:

Bailii

Statutes:

Mortmain Act 1736

Registered Land, Charity

Updated: 02 September 2022; Ref: scu.429556

Ball v Druces and Attlee (A Firm) (No 2): QBD 22 Jun 2004

Judges:

Mr Justice Nelson

Citations:

[2004] EWHC 1402 (QB), [2004] PNLR 746

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Cited – The Football League Ltd v Edge Ellison (A Firm) ChD 23-Jun-2006
The claimants operated football leagues, and asked the defendant solicitors to act in negotiating the sale of television rights to ONdigital. The broadcasts went ahead, but no guarantees were taken for the contract. The claimants alleged . .
Lists of cited by and citing cases may be incomplete.

Professional Negligence, Charity

Updated: 01 September 2022; Ref: scu.198306

Southampton City Council v Southampton Medina Mosque Trust Ltd and Others: ChD 5 Oct 2010

The court considered competing claims for the ownership of a newly built mosque. The Council had agreed to it being built on its land and now sought a direction as to its future ownership. The first named defendant charity disputed ownership with a father and son as trustees of a different mosque. An original constitution appeared to have been adopted but then another was proposed. When a trustee dies, one of the defendants was appointed temprarily, but there was a dispute as to the confirmation of that appointment.
Held: The building agreement was in favour of named individuals as trustees of the unincorporated trust. However at a properly constituted meeting, the benefit of the agreement had been assigned to the newl formed charitable company. There should be a transfer accordingly.

Judges:

David J

Citations:

[2010] EWHC 2376 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Trusts, Charity

Updated: 25 August 2022; Ref: scu.424869

In re Macduff; Macduff v Macduff: CA 1896

Lindley LJ qualified the judgment of Lord Macnaghten in Pemsel: ‘Now Sir Samuel Romilly did not mean, and I am certain Lord Macnaghten did not mean, to say that every object of public general utility must necessarily be a charity. Some may be, and some may not be.’ Applications of monies for public philanthropic or benevolent purposes would be for the public good but would not necessarily be legally charitable.

Judges:

Lindley LJ

Citations:

(1896) 2 Ch 451

Jurisdiction:

England and Wales

Citing:

Explained – Income Tax Special Commissioners v Pemsel HL 20-Jul-1891
Charitable Purposes used with technical meaning
The House was asked whether, in a taxing statute applying to the whole of the United Kingdom and allowing for deductions from and allowances against the income of land vested in trustees for charitable purposes, the words ‘charitable purposes’ . .

Cited by:

Cited – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 21 August 2022; Ref: scu.463855

Re Faraker; Faraker v Durell: CA 1912

A gift had been made to a named charity. No purposes were mentioned.
Held: The gift had not lapsed as a result of the Charity Commissioners amalgamating the charity with other charities, to be administered by a newly constituted body of trustees, and significantly expanding its purposes. The original class of persons intended to be benefited by the charity, poor widows, continued to be benefited by the charity in its amalgamated form. The charity never ceased to exist. There was therefore no lapse.
Farwell LJ said: ‘In all these cases one has to consider not so much the means to the end as the charitable end which is in view, and so long as that charitable end is well established the means are only machinery, and no alteration of the machinery can destroy the charitable trust for the benefit of which the machinery is provided.’
Kennedy LJ said: ‘but the question which I have felt some doubt about is, if the continuance – that word has been used throughout – of a charity is requisite, what is the essential thing to constitute the continuance of that charity as the subject of a charitable gift in a will? . . no case has been shewn to me in which an endowed charity has been treated as having, so to speak, lost its life by reason of the exercise of the perfectly competent authority under parliamentary sanction of the Charity Commissioners, or the equally competent authority of this Court, under which its funds have come to be applied somewhat differently to the way in which they were applied under the original foundation . . It seems to be the law, that an endowed charity, to whatever purpose its funds are devoted, if and so long as they are devoted to some charitable purpose under some duly authorized scheme, remains still existent so as to draw to it a sum of money given by a will for, presumably, the same purpose as the original charity.’

Judges:

Cozens-Hardy MR, Farwell and Kennedy LJJ

Citations:

[1912] 2 Ch 488

Jurisdiction:

England and Wales

Charity

Updated: 21 August 2022; Ref: scu.556257

Re Endacott: CA 12 Oct 1959

The will had left the residue to a parish council for the purpose of providing some useful memorial to myself, subject to the proviso that if my wife outlives me they must during the lifetime of my wife pay to my wife the interest which may accrue on the capital when properly invested by them’. The gift was challenged as bad in law. The Council appealed saying that the purpose was the reason for the gift, not a trust affecting the gift.
Held: Non-charitable purpose trusts are anomalous.

Judges:

Lord Evershed MR, Sellers, Harman LJJ

Citations:

[1960] Ch 232, [1959] EWCA Civ 5, [1959] 3 All ER 562, [1959] 3 WLR 799

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Cited – Hunt and Another v McLaren and others ChD 4-Oct-2006
Land had been given to a football club under a trust for its exclusive use as such. That land was sold and a new ground acquired and a stadium built, but the land was subject to restrictive covenenats limiting its use to sports, which considerably . .
Lists of cited by and citing cases may be incomplete.

Charity, Trusts, Wills and Probate

Updated: 20 August 2022; Ref: scu.245265

In re Compton; Powell v Compton: CA 1945

The court considered the charitable status of a trust ‘for the education of Compton and Powell and Montague children’.
Held: It was not charitable. If the group of beneficiaries is distinguishable from other members of the community by a relationship with a particular individual or entity, whether as a result of family ties, or through contract, or by their employment or by membership of an association, that group will not be considered to constitute the public for charitable purposes.
The essential requirement of a public charity is that it dispenses aid to all members of the relevant class of beneficiaries irrespective of all factors other than need.
Lord Greene MR said: ‘I come to the conclusion, therefore, that on principle a gift under which the beneficiaries are defined by reference to a purely personal relationship to a named propositus cannot on principle be a valid charitable gift. And this, I think, must be the case whether the relationship be near or distant, whether it is limited to one generation or is extended to two or three or in perpetuity. The inherent vice of the personal element is present however long the chain and the claimant cannot avoid basing his claim on it.’

Judges:

Lord Greene MR

Citations:

[1945] Ch 123, [1945] 1 All ER 198, (1945) 61 TLR 167

Jurisdiction:

England and Wales

Cited by:

Cited – Dingle v Turner and Others HL 16-Feb-1972
Gift to Specified person not Charitable
The testator left part of his property on charitable trusts for the relief of the poverty of ‘the poor employees’ of a company. The appellant argued that it was not a charitable gift, and that the gift failed.
Held: The purpose will not be . .
Cited – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 20 August 2022; Ref: scu.181253

Incorporated Council of Law Reporting For England And Wales v Attorney-General And Others: CA 14 Oct 1971

The Council sought charitable status for its activities of reporting the law. The Revenue appealed against the decision by Foster J that the Council ought to be registered as a charity.
Held: The appeal failed. The company should have charitable status. Although it was selling subscriptions, the trading profits were not distributed to members, and the purposes were charitable.
Russell LJ rejected the argument that the purpose of the company was to provide lawyers with the tools of their trade: ‘It seems to me that if the publication of reliable reports of decisions of the courts is for the benefit of the community and of general public utility in the charitable sense, it is an inevitable and indeed necessary step in the achievement of that benefit that the members of the legal profession are supplied with the tools of their trade. I do not see how the benefit to the public, assuming it to be a charitable object, could otherwise be achieved.’
He continued: ‘ I come now to the question whether, if the main purpose of the council is, as I think it is, to further the sound development and administration of the law in this country, and if, as I think it is, that is a purpose beneficial to the community or of general public utility, that purpose is charitable according to the law of England and Wales.
On this point the law is rooted in the Statute of Elizabeth I, a statute the object of which was the oversight and reform of abuses in the administration of property devoted by donors to purposes which were regarded as worthy of such protection as being charitable. The preamble to the Statute listed certain examples of purposes worthy of such protection. These were from an early stage regarded merely as examples, and have through the centuries been regarded as examples or guideposts for the courts in the differing circumstances of a developing civilisation and economy. Sometimes recourse has been had by the courts to the instances given in the preamble in order to see whether in a given case sufficient analogy may be found with something specifically stated in the preamble, or sufficient analogy with some decided case in which already a previous sufficient analogy has been found. Of this approach perhaps the most obvious example is the provision of crematoria by analogy with the provision of burial grounds by analogy with the upkeep of churchyards by analogy with the repair of churches. On other occasions a decision in favour or against a purpose being charitable has been based in terms upon a more general question whether the purpose is or is not within ‘the spirit and intendment’ of the Statute of Elizabeth I and in particular its preamble. Again (and at an early stage in development) whether the purpose is within ‘the equity’ or within ‘the mischief’ of the Statute. Again whether the purpose is charitable ‘in the same sense’ as purposes within the [purview] of the Statute. I have much sympathy with those who say that these phrases do little of themselves to elucidate any particular problem. ‘Tell me’, they say, ‘what you define when you speak of spirit, intendment, equity, mischief, the same sense, and I will tell you whether a purpose is charitable according to law. But you never define. All you do is sometimes to say that a purpose is none of these things. I can understand it when you say that the preservation of sea walls is for the safety of lives and property, and therefore by analogy the voluntary provision of lifeboats and fire brigades are charitable. I can even follow you as far as crematoria. But these other generalities teach me nothing.’
I say I have much sympathy for such approach: but it seems to me to be unduly and improperly restrictive. The Statute of Elizabeth I was a statute to reform abuses: in such circumstances and in that age the courts of this country were not inclined to be restricted in their implementation of Parliament’s desire for reform to particular examples given by the Statute: and they deliberately kept open their ability to intervene when they thought necessary in cases not specifically mentioned, by applying as the test whether any particular case of abuse of funds or property was within the ‘mischief’ or the ‘equity’ of the Statute.
For myself I believe that this rather vague and undefined approach is the correct one, with analogy, its handmaid, and that when considering Lord Macnaghten’s fourth category in Pemsel’s case of ‘other purposes beneficial to the community’ (or as phrased by Sir Samuel Romilly (then Mr. Romilly) in argument in Morice v. Bishop of Durham: ‘objects of general public utility’) the courts, in consistently saying that not all such are necessarily charitable in law, are in substance accepting that if a purpose is shown to be so beneficial or of such utility it is prima facie charitable in law, but have left open a line of retreat based on the equity of the Statute in case they are faced with a purpose (e.g. a political purpose) which could not have been within the contemplation of the Statute even if the then legislators had been endowed with the gift of foresight into the circumstances of later centuries.
In a case such as the present, in which in my view the object cannot be thought otherwise than beneficial to the community and of general public utility, I believe the proper question to ask is whether there are any grounds for holding it to be outside the equity of the Statute: and I think the answer to that is here in the negative. I have already touched upon its essential importance to our rule of law. If I look at the somewhat random examples in the preamble to the Statute I find in the repair of bridges, havens, causeways, sea banks and highways examples of matters which if not looked after by private enterprise must be a proper function and responsibility of government, which would afford strong ground for a statutory expression by Parliament of anxiety to prevent misappropriation of funds voluntarily dedicated to such matters. It cannot I think be doubted that if there were not a competent and reliable set of reports of judicial decisions, it would be a proper function and responsibility of government to secure their provision for the due administration of the law. It was argued that the specific topics in the preamble that I have mentioned are all concerned with concrete matters, and that so also is the judicially accepted opinion that the provision of a court house is a charitable purpose. But whether the search be for analogy or for the equity of the Statute this seems to me to be too narrow or refined an approach. I cannot accept that the provision, in order to facilitate the proper administration of the law, of the walls and other physical facilities of a court house is a charitable purpose, but that the dissemination by accurate and selective reporting of knowledge of a most important part of the law to be there administered is not.’

Judges:

Russell, Sachs and Buckley LJJ

Citations:

1969 I No 5934, [1972] Ch 73, [1971] EWCA Civ 13, [1971] 3 WLR 853, [1971] 3 All ER 1029

Links:

Bailii

Statutes:

Charities Act 1960 4, Statute of Charitable Uses 1601

Jurisdiction:

England and Wales

Citing:

Cited – Morice v The Bishop of Durham CA 26-Mar-1804
Bequest, in trust for such objects of benevolence and liberality as the trustee in his own discretion shall most approve, cannot be supported as a charitable Legacy ; and is therefore a Trust for the next of kin.
Ann Cracherade by her Will, . .
Cited – Income Tax Special Commissioners v Pemsel HL 20-Jul-1891
Charitable Purposes used with technical meaning
The House was asked whether, in a taxing statute applying to the whole of the United Kingdom and allowing for deductions from and allowances against the income of land vested in trustees for charitable purposes, the words ‘charitable purposes’ . .

Cited by:

Cited – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .
Lists of cited by and citing cases may be incomplete.

Charity, Income Tax

Updated: 19 August 2022; Ref: scu.197875

Helena Housing Ltd v Revenue and Customs: FTTTx 1 Feb 2010

FTTTx CORPORATION TAX – ASSESSMENT – DEDUCTION FOR EXPENDITURE – Was the expenditure incurred wholly and exclusively for its Schedule A business – No – Was the Appellant a Charity – No – Appeal dismissed

Citations:

[2010] UKFTT 71 (TC), [2010] SFTD 515

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Prudential Assurance Co Ltd v Inland Revenue Commissioners ChD 2002
The taxpayer company had entered into two contracts on the same day. The contracts involved a taxpayer buying a freehold property from developers coupled with a separate development agreement under which the developers would complete construction . .

Cited by:

At FTTTx – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax, Charity

Updated: 17 August 2022; Ref: scu.408925

Regina v The Imam of Bury Park Mosque, Luton and others ex parte Suliman Ali: ChD 30 Aug 1951

Application was made for judicial review of a decision as to the governance of a Mosque.
Held: The application was not justiciable, in that the role played by the Imam did not contain an element of public law so as to attract the supervisory jurisdiction of the High Court. Auld J said: ‘In short, the issues raised involve an examination of religious law and the custom and traditions of a particular local religious community which the court is not competent to undertake’.
He continued to say that had he reached a different conclusion on this jurisdictional point, he would still have dismissed the application because the applicant had not made out, on the evidence, the grounds for judicial review set out in the application, namely partiality and malice on the part of the Imam because he was an employee or appointee of the existing executive committee.

Judges:

Auld J

Citations:

Unreported, 30 Aug 1951

Jurisdiction:

England and Wales

Cited by:

Appeal from – Regina v The Imam of Bury Park Mosque, Luton and others ex parte Sualiman Ali CA 12-May-1993
The court had been asked to intervene in an internal dispute as to the role of an Imam in a mosque community.
Held: The request was denied. The case was not one of public law: ‘ the particular function which the Imam was performing affected . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 16 August 2022; Ref: scu.542959

Kennedy v Information Commissioner: IT 14 Jun 2009

The claimant sought release of documents placed with the Charity Commission in connection with investigations into a charity.
Held: With certain exceptions, the applicaion failed: ‘once a public authority places documents it held prior to an inquiry into the custody of itself conducting a statutory inquiry then those documents would seem to us to be within the scope of Section 32 (2) where they are then only being held for the purpose of the inquiry. So, for example, where the original complaint leading to the inquiry and the subsequent evaluation documents are then placed in the custody of the person conducting the inquiry for the purposes of the inquiry and they are then no longer held for any other purpose then these documents would be ‘held only by virtue of being contained in’ such documents, and will be caught by Section 32 (2). If the documents are still held for another purpose, like the charity’s annual return in the normal course of compliance, then in our view the documents would not benefit from the absolute exemption because they are not held ‘only by virtue’ of being contained in a document placed in the custody of a person conducting an inquiry for the purposes of the inquiry.’

Citations:

[2009] UKIT EA – 2008 – 0083

Links:

Bailii

Statutes:

Freedom of Information Act 2000 59, Charities Act 1993 8

Cited by:

Appeal from – 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 . .
At IT – Kennedy v The Information Commissioner and Another CA 12-May-2011
The claimant, a journalist, sought further information from the Charity Commission after the release of three investigations into the ‘Mariam Appeal’ and questions about the source and use of its funds. The Commission replied that it was exempt . .
At Information Tribunal – 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 . .
Lists of cited by and citing cases may be incomplete.

Information, Charity

Updated: 11 August 2022; Ref: scu.383855

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 claim failed. As a matter of ordinary common law construction, the construction is clear: section 32 was intended to provide an absolute exemption which would not cease abruptly at the end of the court, arbitration or inquiry proceedings, but would continue until the relevant documents became historical records; that however does not mean that the information held by the Charity Commission as a result of its inquiries may not be required to be disclosed outside section 32 under other statutory and/or common law powers preserved by section 78 of the FOIA. The claim had been argued on the basis that section 32 of the FOIA can and should be read down to have a meaning contrary to that which Parliament clearly intended. It followed that no basis existed for any declaration of incompatibility with article 10 of the Convention.
Lord Toulson said: ‘it was not the purpose of the Human Rights Act that the common law should become an ossuary’.
Orse Kennedy v Information Commissioner (Secretary of State for Justice intervening)

Judges:

Lord Neuberger, President, Lord Mance, Lord Clarke, Lord Wilson, Lord Sumption, Lord Carnwath, Lord Toulson

Citations:

[2014] UKSC 20, [2015] 1 AC 455, [2014] EMLR 19, [2014] HRLR 14, [2014] WLR(D) 143, [2014] 2 All ER 847, [2014] 2 WLR 808, UKSC 2012/0122

Links:

Bailii, SC, SC Summary

Statutes:

Freedom of Information Act 2000 32(2), Public Records Act 1958 3, Charities Act 1993, Charities Act 2006, European Convention on Human Rights 2 10, Inquiries Act 2005

Jurisdiction:

England and Wales

Citing:

At Information Tribunal – Kennedy v Information Commissioner IT 14-Jun-2009
The claimant sought release of documents placed with the Charity Commission in connection with investigations into a charity.
Held: With certain exceptions, the applicaion failed: ‘once a public authority places documents it held prior to an . .
At Admin – 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 . .
Appeal from – Kennedy v The Information Commissioner and Another CA 12-May-2011
The claimant, a journalist, sought further information from the Charity Commission after the release of three investigations into the ‘Mariam Appeal’ and questions about the source and use of its funds. The Commission replied that it was exempt . .
Cited – Guardian News and Media Ltd, Regina (on The Application of) v City of Westminster Magistrates’ Court CA 3-Apr-2012
The newspaper applied for leave to access documents referred to but not released during the course of extradition proceedings in open court.
Held: The application was to be allowed. Though extradition proceedings were not governed by the Civil . .
Cited – Ali Shipping Corporation v Shipyard Trogir CA 19-Dec-1997
In the case of an arbitration, there is a strong contractual presumption in favour of confidentiality and against non-disclosure. But this may be overridden by a court where necessary to protect a party’s rights against a third party or in other . .
Cited – Department of Economic Policy and Development of City of Moscow and Another v Bankers Trust Company and Another CA 25-Mar-2004
The word ‘private’ in rule 39.2 means the same as ‘secret’. Lord Justice Mance said: ‘It may be equated with the old ‘in camera’ procedure, rather than the old ‘in chambers’ procedure.’ Privacy and confidentiality are features long assumed to be . .
Cited – Doherty and others v Birmingham City Council HL 30-Jul-2008
The House was asked ‘whether a local authority can obtain a summary order for possession against an occupier of a site which it owns and has been used for many years as a gipsy and travellers’ caravan site. His licence to occupy the site has come to . .
Cited – Kay And Others v United Kingdom ECHR 17-Oct-2008
. .
Cited – Manchester City Council v Pinnock SC 3-Nov-2010
The tenant had been secure but had his tenancy had been reduced to an insecure demoted tenancy after he was accused of anti-social behaviour. He had not himself been accused of any misbehaviour, but it was said that he should have controlled his . .
Cited – Attorney-General v Guardian Newspapers Ltd (No 2) (‘Spycatcher’) HL 13-Oct-1988
Loss of Confidentiality Protection – public domain
A retired secret service employee sought to publish his memoirs from Australia. The British government sought to restrain publication there, and the defendants sought to report those proceedings, which would involve publication of the allegations . .
Cited – Derbyshire County Council v Times Newspapers Ltd and Others HL 18-Feb-1993
Local Council may not Sue in Defamation
Local Authorities must be open to criticism as political and administrative bodies, and so cannot be allowed to sue in defamation. Such a right would operate as ‘a chill factor’ on free speech. Freedom of speech was the underlying value which . .
Cited – Crampton v Secretary of State for Health CA 9-Jul-1993
. .
Cited – Regina v Secretary of State for Health, Ex Parte Wagstaff etc QBD 31-Aug-2000
The Secretary of State announced a public enquiry into the Shipman case. He did not say whether it would be a public enquiry. The bereaved families and media wanted it to be public, and contended that it had been invalidly constituted, that an . .
Cited – Regina (Persey and Others) v Secretary of State for Environment, Food and Rural Affairs Admn 15-Mar-2002
The applicants sought an order that the government enquiries into the foot and mouth outbreak should be held in public. They argued that the need to re-establish public faith made a decision not to hold the enquiries in public irrational, and that a . .
Cited – Regina v Secretary of State for the Home Department ex parte Bugdaycay HL 19-Feb-1986
Three applicants had lied on entry to secure admission, stayed for a considerable time, and had been treated as illegal immigrants under section 33(1). The fourth’s claim that upon being returned he would been killed, had been rejected without . .
Cited – Regina v Ministry of Defence ex parte Smith; ex parte Grady CA 3-Nov-1995
Four appellants challenged the policy of the ministry to discharge homosexuals from the armed services.
Held: Where a measure affects fundamental rights or has profoundly intrusive effects, the courts will anxiously scrutinise the decision to . .
Cited – Smith and Grady v The United Kingdom ECHR 27-Sep-1999
The United Kingdom’s ban on homosexuals within the armed forces was a breach of the applicants’ right to respect for their private and family life. Applicants had also been denied an effective remedy under the Convention. The investigations into . .
Cited – Regina (on the Application of Q and others) v Secretary of State for the Home Department CA 18-Mar-2003
The Home Secretary appealed a ruling that his implementation of section 55 was unlawful, having been said to be incompatible with human rights law.
Held: The way in which the section had been operated, by denying consideration and all benefits . .
Cited – Office of Fair Trading and others v IBA Health Limited CA 19-Feb-2004
The OFT had considered whether it was necessary to refer a merger between two companies to the Competition Commission, and decided against. The Competition Appeal Tribunal held that the proposed merger should have been referred. The OFT and parties . .
Cited – Regina v Secretary of State for Health ex parte Eastside Cheese Company (a Firm) and R A Duckett and Co Interested CA 1-Jul-1999
The respondent had made an order banning the processing of milk products from the interested party’s farm into cheese products. Cheese manufacturers objected to the order. The order had been held unlawful, and the Secretary of State now appealed. . .
Cited – Sinclair Collis Ltd, Regina (on The Application of) v The Secretary of State for Health CA 17-Jun-2011
The claimants sought to challenge the validity of rules brought in under the 2009 Act as to the placement of cigarette vending machines in retail outlets. They said it was a a national measure restricting the free movement of goods. The . .
Cited – Regina v Ministry of Agriculture Fisheries and Food and Another Ex Parte First City trading Etc QBD 20-Dec-1996
EU law principles do not apply in domestic law unless implementing EU law. Laws J said that: ‘Wednesbury and European review are two different models – one looser, one tighter -of the same juridical concept, which is the imposition of compulsory . .
Cited – Leander v Sweden ECHR 26-Mar-1987
Mr Leander had been refused employment at a museum located on a naval base, having been assessed as a security risk on the basis of information stored on a register maintained by State security services that had not been disclosed him. Mr Leander . .
Cited – Gaskin v The United Kingdom ECHR 7-Jul-1989
The applicant complained of ill-treatment while he was in the care of a local authority and living with foster parents. He sought access to his case records held by the local authority but his request was denied.
Held: The refusal to allow him . .
Cited – Guerra and Others v Italy ECHR 19-Feb-1998
(Grand Chamber) The applicants lived about 1km from a chemical factory which produced fertilizers and other chemicals and was classified as ‘high risk’ in criteria set out by Presidential Decree.
Held: Failure by a government to release to an . .
Cited – Roche v The United Kingdom ECHR 19-Oct-2005
(Grand Chamber) The claimant had been exposed to harmful chemicals whilst in the Army at Porton Down in 1953. He had wished to claim a service pension on the basis of the ensuing personal injury, but had been frustrated by many years of the . .
Cited – Secretary of State for Defence v Al-Skeini and others (The Redress Trust Intervening) HL 13-Jun-2007
Complaints were made as to the deaths of six Iraqi civilians which were the result of actions by a member or members of the British armed forces in Basra. One of them, Mr Baha Mousa, had died as a result of severe maltreatment in a prison occupied . .
Cited – Secretary of State for the Home Department v AF AN and AE (No 3) HL 10-Jun-2009
The applicants complained that they had been made subject to non-derogating control orders as suspected terrorists, but that the failure to inform them of the allegations or evidence against them was unfair and infringed their human rights. The . .
Cited – Smith, Regina (on The Application of) v Secretary of State for Defence and Oxfordshire Assistant Deputy Coroner (Equality and Human Rights Commission intervening) SC 30-Jun-2010
The deceased soldier died of heat exhaustion whilst on active service in Iraq. It was said that he was owed a duty under human rights laws, and that any coroner’s inquest should be a fuller one to satisfy the state’s duty under Article 2.
Cited – Rabone and Another v Pennine Care NHS Foundation SC 8-Feb-2012
The claimant’s daughter had committed suicide whilst on home leave from a hospital where she had stayed as a voluntary patient with depression. Her admission had followed a suicide attempt. The hospital admitted negligence but denied that it owed . .
Cited – Sugar v British Broadcasting Corporation and Another (2) SC 15-Feb-2012
The claimant sought release of a report prepared by the respondent as to its coverage of the Arab/Israel conflict partly for journalistic purposes, and partly for compliance.
Held: The appeal failed. Where the report was prepared even if only . .
Cited – Smith and Others v The Ministry of Defence SC 19-Jun-2013
The claimants were PRs of men who had died or were severely injured on active duty in Iraq being variously fired at by mistake by other coalition forces, or dying in vehicles attacked by roadside bombs. Appeals were heard against a finding that the . .
Cited – Sturnham, Regina (on The Application of) v The Parole Board of England and Wales and Another (No 2) SC 3-Jul-2013
From 4 April 2005 until 3 December 2012, English law provided for the imposition of sentences of imprisonment for public protection (‘IPP’). The Court addressed the practical and legal issues resulting from the new system.
Held: The decision . .
Cited – Matky v Czech Republic ECHR 10-Jul-2006
(French Text) Members of an environmental group sought access to the original project documents lodged with a government department. They wanted to compare the plans with revised plans which were currently the subject of an environmental assessment. . .
Cited – Tarsasag A Szabadsagjogokert v Hungary ECHR 13-Nov-2008
The Hungarian Civil Liberties Union sought access to details of a legal challenge filed by a Hungarian parliamentarian in the Hungarian Constitutional Court concerning the constitutionality of legislative amendments to the Hungarian Criminal Code. . .
Cited – Kenedi v Hungary ECHR 26-May-2009
(Second Chamber) The applicant historian specialised in the analysis and recording of the secret services of dictatorships, comparative studies of the political police forces of totalitarian regimes and the functioning of Soviet-type States. The . .
Cited – Gillberg v Sweden ECHR 2-Nov-2010
The applicant, professor in adolescent psychiatry had collected assorted data after having given undertakings to the parents of the children as to its absolute privacy. A sociologist had applied for and been given authority for its release by the . .
Cited – Shapovalov v Ukraine ECHR 31-Jul-2012
The claimant, a Ukrainian journalist said that he had (contrary to the Ukranian Information Act 1992) been refused access by administrative authorities during the 2004 elections to certain information and meetings. He relied on article 6 because the . .
Cited – Youth Initiative For Human Rights v Serbia ECHR 25-Jun-2013
The Court heard of a refusal by the Serbian intelligence agency to provide the complainant with information as to how many people had been the subject of electronic surveillance by the agency. The Serbian Information Commissioner – whose role was to . .
Cited – Osterreichische Vereinigung Zur Erhaltung, Starkung Und Schaffung v Austria ECHR 28-Nov-2013
All agricultural and forest land transactions in Austria required approval by local and regional authorities (in the Tyrol, the Tyrol Real Property Transactions Commission), the aim being to preserve land for agriculture and forestry and avoid the . .

Cited by:

Cited – Sandiford, Regina (on The Application of) v The Secretary of State for Foreign and Commonwealth Affairs SC 16-Jul-2014
The appellant a British Citizen awaited execution in Singapore after conviction on a drugs charge. The only way she might get legal help for a further appeal would be if she was given legal aid by the respondent. She sought assistance both on Human . .
Cited – A v British Broadcasting Corporation (Scotland) SC 8-May-2014
Anonymised Party to Proceedings
The BBC challenged an order made by the Court of Session in judicial review proceedings, permitting the applicant review to delete his name and address and substituting letters of the alphabet, in the exercise (or, as the BBC argues, purported . .
Cited – Youssef v Secretary of State for Foreign and Commonwealth Affairs SC 27-Jan-2016
An Egyptian national, had lived here since 1994. He challenged a decision by the Secretary of State,as a member of the committee of the United Nations Security Council, known as the Resolution 1267 Committee or Sanctions Committee. The committee . .
Cited – Michalak v General Medical Council and Others SC 1-Nov-2017
Dr M had successfully challenged her dismissal and recovered damages for unfair dismissal and race discrimination. In the interim, Her employer HA had reported the dismissal to the respondent who continued their proceedings despite the decision in . .
Cited – Dover District Council v CPRE Kent SC 6-Dec-2017
‘When a local planning authority against the advice of its own professional advisers grants permission for a controversial development, what legal duty, if any, does it have to state the reasons for its decision, and in how much detail? Is such a . .
Cited – Ahuja v Politika Novine I Magazini Doo and Others QBD 23-Nov-2015
Action for misuse of private information and libel. Application to have set aside leave to serve out of the jurisdiction. The defendant published a newspaper in Serbian, in print in Serbia and online. Though in Serbian, the claimant said that online . .
Cited – Jalloh, Regina (on the application of) v Secretary of State for the Home Department SC 12-Feb-2020
Claim for damages for false imprisonment brought in judicial review proceedings challenging the legality of a curfew imposed upon the claimant, purportedly under paragraph 2(5) of Schedule 3 to the Immigration Act 1971.
Held: The Court of . .
Cited – Elgizouli v Secretary of State for The Home Department SC 25-Mar-2020
Defendants were to face trial in the US, accused of monstrous crimes. The appellant challenged the release of information to the USA by the respondent to support such prosecutions when the death penalty was a possible outcome of a conviction: ‘The . .
Lists of cited by and citing cases may be incomplete.

Charity, Information, Human Rights

Leading Case

Updated: 07 August 2022; Ref: scu.523195

Jeeves v Imperial Foods Ltd, Pension Scheme: ChD 27 Jan 1986

Walton J explained that there may be many ‘occasions in law in which a fund is held on trust, but at the particular point there is no final definitive trust deed’. He went on to say that ‘it may very well be that . . a person who had contributed to the fund in question would be in a position to object to some provision which was never contemplated, but which was put or attempted to be put into the final trust deed’.

Judges:

Walton J

Citations:

Unreported, 27 January 1986

Jurisdiction:

England and Wales

Citing:

Cited – Attorney-General v Mathieson CA 1907
The Rev John Wilkinson, ran charities in Stoke Newington in London, including ‘the Mildmay Mission to the Jews’. He was given received andpound;1350 from ‘a lady’ locally who suggested that the money be used for a convalescent home. He pointed out . .

Cited by:

Cited – Shergill and Others v Khaira and Others SC 11-Jun-2014
The parties disputed the trusts upon which three Gurdwaras (Sikh Temples) were held. The Court of Appeal had held that the issues underlying the dispute were to be found in matters of the faith of the Sikh parties, and had ordered a permanent stay. . .
Lists of cited by and citing cases may be incomplete.

Charity, Trusts

Updated: 06 August 2022; Ref: scu.543045

English Speaking Union Scottish Branches Educational Fund, Re Judicial Review: SCS 27 Oct 2009

Lord Bonomy set out the condition to be passed for a charities trading activities to be chartable for exemption from rating namely that the Court should look at the whole of the evidence before it and decide, on a broad basis, whether the premises were being used wholly or mainly for charitable purposes, so as to give content to the full expression ‘wholly or mainly used’.

Judges:

Lord Bonomy

Citations:

[2009] ScotCS CSOH – 139, [2010] RA 227

Links:

Bailii

Cited by:

Cited – Kenya Aid Programme v Sheffield City Council Admn 22-Jan-2013
The claimant challenged a decision that it was liable for non domestic rates in respect of some commercial units, on the basis that the use by the charity was not itself charitable.
Held: ‘there is no reason for limiting the ambit of the . .
Lists of cited by and citing cases may be incomplete.

Scotland, Rating, Charity

Updated: 04 August 2022; Ref: scu.377245

Re Resch’s Will Trusts; Vera Caroline Le Crasv Perpetual Trustee Company Limited: PC 19 Oct 1967

(New South Wales) The testator left a series of testamentary provisions including gifts which worked cumulatively. Lord Wilberforce discussed the breadth of evidence admissible in the probate court: ‘The principles which ought to be applied on such a question is this, by a court of construction, as compared with those applicable by a court of probate have been clearly stated by Sir John Nicholl. ‘In the court of probate the whole question is one of intention: the animus testandi and the animus revocandi are completely open to investigation’ . . and ‘in a court of construction, where the factum of the instrument has been previously established in the court of probate, the enquiry is pretty closely restricted to the contents of the instrument itself, in order to ascertain the intentions of the testator’: Greenough v Martin (1824) 2 Add 239 at 243′.

Judges:

Hodson, Guest, Donovan, Wilerforce LL, Sir Alfred North

Citations:

[1967] 3 All ER 915, [1968] 3 WLR 1153, [1969] 1 AC 514, [1967] UKPC 23

Links:

Bailii

Jurisdiction:

Australia

Citing:

Cited – Verge v Somerville PC 1924
On an appeal from New South Wales, The Board considered the validity of a gift ‘to the trustees’ of the Repatriation Fund or other similar fund for the benefit of New South Wales returned soldiers’.
Held: Trusts for education and religion do . .
Cited – Greenough v Martin 1824
A will and codicil pronounced for; and three intermediate codicils, propounded on behalf of legatees in the same, held to be invalid. In a Court of Probate, what instruments the testator meant to operate as, and compose, his will, is to be collected . .
Cited – Methuen v Methuen 23-Jun-1817
Sir John Nicholl said: ‘In the court of probate the whole question is one of intention: the animus testandi and the animus recocandi are completely open to investigation.’ . .
Approved – In re Hawksley’s Settlement; Black v Tidy 1934
A second will was described as the last will and moreover referred to the first will as the cancelled will, the testatrix having written on a copy of it the word ‘cancelled’.
Held: Neither feature was sufficient to effect a complete revocation . .

Cited by:

Cited – Lamothe v Lamothe and Others ChD 15-Jun-2006
The deceased had made a will in England but later made a will in Dominica revoking all other wills. After the first death, probate of the first will was taken out in ignorance of the second. The claimant, still in ignorance of the second will, took . .
Cited – Parkinson v Fawdon ChD 30-Jul-2009
The deceased and his partner had made mirror wills. On the second death it appeared that a named residuary beneficiary did not exist. The claimant, with a similar name said it had intended to name him. The court considered whether it could be . .
Cited – Lamothe v Lamothe and Others ChD 15-Jun-2006
The deceased had made a will in England but later made a will in Dominica revoking all other wills. After the first death, probate of the first will was taken out in ignorance of the second. The claimant, still in ignorance of the second will, took . .
Cited – Marley v Rawlings and Another SC 22-Jan-2014
A husband and wife had each executed the will which had been prepared for the other, owing to an oversight on the part of their solicitor; the question which arose was whether the will of the husband, who died after his wife, was valid. The parties . .
Lists of cited by and citing cases may be incomplete.

Charity, Wills and Probate

Updated: 04 August 2022; Ref: scu.374776

Kenya Aid Programme v Sheffield City Council: Admn 22 Jan 2013

The claimant challenged a decision that it was liable for non domestic rates in respect of some commercial units, on the basis that the use by the charity was not itself charitable.
Held: ‘there is no reason for limiting the ambit of the phrase in the way contended for by the Appellant. As was pointed out in the English Speaking Union case and again in argument before us, the Appellant’s construction would substitute the word ‘solely’ for the word ‘wholly’. I see no reason why the statute should be thus narrowly confined. The natural reading and meaning of the words used, are, in my judgment, apt to cover not only consideration of the purpose of the use, but also the extent or amount of the actual use. It follows therefore that I would hold that the judge was right to take account of and place weight upon the extent to which the premises were used.’ However the district Judge’s decision could not be sustained: ‘ he took into account other factors which he should not have or which he did not analyse sufficiently.’ . . And ‘Whilst the judge was entitled to have regard to the English Speaking Union case and to look at the whole of the evidence before him and decide on a broad basis whether the premises were being used wholly or mainly for charitable purposes, and whilst the judge was correct to take into account the extent to which the premises were used, he also wrongly took account of other factors.’

Judges:

Treacy LJ, King J

Citations:

[2013] EWHC 54 (Admin), [2013] WLR(D) 23, [2013] 3 WLR 422, [2013] 2 EGLR 138, [2014] 1 QB 62, [2013] RA 75, [2013] WLR(D) 23

Links:

Bailii, WLRD

Statutes:

Non-Domestic Rating (Collection and Enforcement)(Local Lists) Regulations 1989, Local Government Finance Act 1988 43(6), Rating (Empty Properties) Act 2007

Jurisdiction:

England and Wales

Citing:

Cited – Makro Properties Limited v Nuneaton and Bedworth BC Admn 2012
A minor use will constitute rateable occupation for the purposes of liability to occupied rates. . .
Cited – English Speaking Union Scottish Branches Educational Fund, Re Judicial Review SCS 27-Oct-2009
Lord Bonomy set out the condition to be passed for a charities trading activities to be chartable for exemption from rating namely that the Court should look at the whole of the evidence before it and decide, on a broad basis, whether the premises . .
Cited – Gage v Wren 1903
. .
Cited – Wynn v Skegness UDC 1967
. .
Cited – Glasgow Corporation v Johnstone and Others (orse Johnstons) HL 1965
A house lived in by a church officer was occupied for rating purposes by the church’s congregational board which employed him, and so was not liable for full rates. Lord Hodson said: ‘The distinction is usually shortly stated in this way: if the . .
Cited – Oxfam v Birmingham City District Council HL 1976
The appellant charity had the relief of poverty as its main object, a recognised ‘charitable purpose’. It operated gift shops used for sorting and selling donated articles of clothing as well as selling products made in the developing world. All of . .
Cited – Westminster City Council v O’Reilly and others CA 1-Jul-2003
The defendant sought to appeal against a decision of the High Court on a case stated by the Magistrates.
Held: A decision by the High Court on an appeal by way of case stated from the Magistrates was final, and no further appeal lay to the . .
Cited – Farley v Secretary of State for Work and Pensions (No 2) CA 22-Jun-2005
The Court of Apeal had previously considered an appeal from the grant of a liability order made by magistrates. It had become clear that the order had been made without jurisdiction.
Held: The order must be set aside. The court had no . .
Cited – Revenue and Customs Commissioners v Berriman QBD 2008
The Court permitted parallel case stated and Judicial Review proceedings to take place before it. . .
Cited – Regina (Magon) v London Borough of Barking and Dagenham CA 7-May-1998
Mummery LJ refused permission to seek Judicial Review on the ground that the case stated procedure is the appropriate one available to question the correctness of a liability order made by the Magistrates’ Court. . .
Cited – Brighton and Hove City Council v Brighton and Hove Justices and Hamdan QBD 29-Jul-2004
Stanley Burnton J said that he had no doubt that the appropriate procedure for challenging decisions relating to liability orders is by way of case stated: ‘ the appropriate procedure to challenge the decision of the justices of 28 May 2003 was by . .
Lists of cited by and citing cases may be incomplete.

Rating, Charity

Updated: 28 July 2022; Ref: scu.470484

In re Clergy Orphan Corporation: CA 1894

The court considered the extent of the prohibition on restrictions on the sale of land by a charity to land forming part of the endowment of the charity.
Held: Davey LJ said: ‘All property of every description belonging to or held in trust for a charity . . is an endowment within the meaning of the Act.’
He refused to limit the word ‘endow’ in section 66 of the Charitable Trusts Act 1853 to property held upon some special purpose or trust in connection with the charity as distinguished from the general purposes of the charity and applied it to all property belonging to or held in trust for a charity, whether held upon trusts or conditions which render it lawful to apply the capital to the maintenance of the charity or upon trusts which confine the charitable application to the income.

Judges:

Davey LJ, Lord Herschell LC, Lindley LJ

Citations:

[1894] 3 Ch 145

Statutes:

Charitable Trusts Act 1853 66

Jurisdiction:

England and Wales

Cited by:

Cited – Bayoumi v Women’s Total Abstinence Union Ltd and Another CA 5-Nov-2003
A charity entered into a contract for the sale of land. It failed to comply with the requirements under the Act. The purchaser assigned the benefit of the contract, to the claimant who sought to enforce the contract.
Held: The section only . .
Lists of cited by and citing cases may be incomplete.

Charity, Land

Updated: 28 July 2022; Ref: scu.235721

Phonographic Performance Ltd v South Tyneside Metropolitan Borough Council: ChD 23 Nov 2000

Local authorities ran classes in which aerobics teachers used music for lessons. No licence was obtained for the performance of the music. They claimed to be ‘a club, society or other organisation the main objects of which were charitable or otherwise concerned with the advancement of religion, education or social welfare.’ In effect this was a claim that a local government was a charity.
Held: The defence could not succeed. The functions of a local authority would not normally be considered charitable. In this context, ‘social welfare’ was an inappropriate expression to describe such activities. Similarly the term ‘organisation’ in the Act, in this particular phrase, was to be read ejusdem generis with the words ‘club’ and ‘society’. It could not apply to a local authority. The function of a local authority is to carry out the administrative and governmental functions, in respect of its area. The legislature had thought it right to devolve those functions from national government. Those functions might include social welfare, but that was not its main purpose.

Judges:

Neuberger J

Citations:

Gazette 18-Jan-2001, Times 19-Dec-2000, [2000] EWHC 455 (Ch), [2001] 1 WLR 400, [2001] EMLR 446, [2001] RPC 594

Links:

Bailii

Statutes:

Copyright Designs and Patents Act 1988 67

Jurisdiction:

England and Wales

Intellectual Property, Local Government, Charity

Updated: 25 July 2022; Ref: scu.84728

Lydiatt and Others, On The Behalf of The Hospital of Felstead In Essex v Sir John Foach: 5 Feb 1700

A Corporation for a charity, are but trustees for the charity, and may improve, but cannot do any thing to the prejudice of the charity, or in breach of the rules of the founder.

Citations:

[1700] EngR 53, (1700) 2 Vern 410, (1700) 23 ER 864

Links:

Commonlii

Jurisdiction:

England and Wales

Charity, Company

Updated: 22 July 2022; Ref: scu.392464

General Nursing Council for England and Wales v St Marylebone Borough Council: HL 1959

The court considered how to decide whether the Council could claim exemption from rates.
Held: The court should restrict its consideration to the purposes as set out and not look to the actual activities. The relevant clause had as its main object the advancement of nursing and not the advancement of the nursing profession and the exemption as a charity was available.
Lord Keith of Avonholm said: ‘In my opinion, the only way by which the main objects of the Appellant Council can be ascertained is by looking at the objects as expressed in the Act. It is by the language used that Parliament has expressed its intention, and it is with the objects for which the Council was immediately and directly constituted that we are, in my opinion, concerned and not with the results of its activities at second or third hand.’

Judges:

Lord Keith of Avonholm, Lord Morton, Lord Somervell

Citations:

[1959] 2 WLR 308

Jurisdiction:

England and Wales

Cited by:

Cited – Royal College of Nursing v Borough of St Marylebone CA 27-Oct-1959
The College sought exemption from rates in respect of a nurses’ home saying that its objects made it a charitable organisation. It was not conducted for profit, but appeared to have two main purposes.
Held: Each of the purposes must be . .
Cited – Helena Partnerships Ltd v HM Revenue and Customs CA 9-May-2012
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a . .
Lists of cited by and citing cases may be incomplete.

Rating, Charity

Updated: 19 July 2022; Ref: scu.276468

Cuppage and Others v Lawson and Others: ChD 14 Jul 2010

The Court considered beneficial entitlement to the proceeds of sale of land and buildings which formerly comprised the site of the former East Grinstead Social Club.

Judges:

Hodge QC J

Citations:

[2010] EWHC 3785 (Ch)

Links:

Bailii

Statutes:

Charitable Trusts (Validation) Act 1954, Recreational Charities Act 1958

Jurisdiction:

England and Wales

Charity, Trusts

Updated: 19 July 2022; Ref: scu.439798

Oxfam v Revenue and Customs: VDT 30 Jul 2008

VDT VAT – INPUT TAX – Charity applying method apportioning VAT to business purposes – Church of England Children’s Society decision permitted the Appellant to recover part of VAT incurred on unrestricted fundraising expenditure – Appellant submitted a claim for input tax contending that the Church of England Children’s Society decision re-defined the apportionment method and that the Respondents were bound contractually to apply the method – Respondents submitted no contract required to assess the claim in accordance with statute – whether binding agreement re apportionment method – No – the Appellant’s claim for input tax new which the Respondents required to consider afresh – Appellant failed to discharge evidential burden on whether its claim attributable to business purpose – Appeal dismissed.

Citations:

[2008] UKVAT V20752

Links:

Bailii

Statutes:

Value Added Tax Act 1994

Jurisdiction:

England and Wales

Cited by:

Appeal from – Oxfam v Revenue and Customs ChD 27-Nov-2009
The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting . .
Lists of cited by and citing cases may be incomplete.

VAT, Charity

Updated: 19 July 2022; Ref: scu.273005

Whitechapel Art Gallery v Revenue and Customs: VDT 27 Jun 2008

VDT INPUT TAX – Capital goods – Partial use for non-business purpose – Charity making taxable supplies as well as providing free exhibitions – Purchase of adjoining listed building – Reconstruction of adjoining building for business and non-business use – Whether Lennartz applies to VAT on construction services – Principal VAT Directive (2006/112/EC) Art 26.1(a) (ex Sixth Dir Art 6.2) – Appeal allowed.

Citations:

[2008] UKVAT V20720

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Charity

Updated: 19 July 2022; Ref: scu.272983

Richmond Housing Partnership Ltd v Brick Farm Management Ltd: QBD 28 Jul 2005

The claimants were tenants of a charitable housing association, and sought the enfranchisement of their leasehold properties. The landlord appealed a declaration that the tenants were so entitled, saying that each of the tenants was excluded from the right to collective enfranchisement because his flat ‘forms part of the housing accommodation provided by (the Appellant) in the pursuit of its charitable purposes’ within the meaning of section 5(2)(b) of the Act.
Held: The provision of the long term leaseholds was not part of the charity’s function of providing social housing, and so was not exempt: ‘The fact that the freehold owner of the blocks of flats in question is a charitable housing trust, and that some flats in the blocks are let by it in the pursuit of its charitable objects, does not disqualify the participating tenants from the right to collective enfranchisement.’

Citations:

[2005] EWHC 1650 (QB), Times 30-Aug-2005

Links:

Bailii

Statutes:

Leasehold Reform, Housing and Urban Development Act 1993 5(2)

Jurisdiction:

England and Wales

Citing:

Cited – Cadogan v McGirk CA 25-Apr-1996
The court considered whether the 1993 Act should be construed as expropriatory legislation and therefore was to be read strictly.
Held: The Court rejected the submission that the relevant provisions must be strictly construed because the 1993 . .
Lists of cited by and citing cases may be incomplete.

Landlord and Tenant, Charity

Updated: 18 July 2022; Ref: scu.229286

Church of England Children’s Society v Revenue and Customs: ChD 29 Jul 2005

The Society sent out free newsletters to its unpaid fund-raisers and supporters. They sought to deduct input tax charged to them from the supplies associated with the costs.
Held: The Society might be able to deduct such tax as residual input tax. The charity did carry on a business and made taxable supplies. The matter would be remitted for consieration of further factual issues. ‘I see nothing odd in treating as a supply, to its fullest extent, a disposal of goods, made otherwise than for a consideration, even where the original input tax has been restricted. It will only have been restricted because it has not been possible to attribute the input costs to an output transaction. But once an output transaction is identified, as paragraph 5(1) of Schedule 4 requires in the circumstances set out in that provision, it is merely a question of identifying the input costs relating to the deemed supply and all else follows’.

Judges:

Blackburne J

Citations:

[2005] EWHC 1692 (Ch), Times 21-Sep-2005, [2005] STC 1644

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Church of England Children’s Society v Customs and Excise VDT 8-Jun-2004
. .
Cited – Kretztechnik AG v Finanzamt Linz ECJ 26-May-2005
Europa Sixth VAT Directive – Supplies for consideration – Share issue – Admission of a company to a stock exchange – Deductibility of VAT).
Kretztechnik’s objects were the development and sale of . .
Cited – Customs and Excise Commissioners v West Herts College ChD 2001
West Herts College produced, printed and distributed prospectuses detailing its courses and facilities. The prospectuses were issued free to students and others. The expenditure producing the prospectuses had been treated by the Commissioners as . .
Cited – Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ECJ 27-Apr-1999
‘Items’ described as gifts’ which Kuwait Petroleum exchanged under a petrol promotion scheme for vouchers received by customers purchasing petrol were issued ‘free of charge’. The purchase of petrol and the exchange of vouchers for gifts were . .
Cited – BLP Group v Commissioners of Customs and Excise ECJ 6-Apr-1995
The use of taxable goods for an exempt transaction disallowed a claim against VAT input tax. The use in that provision of the words ‘for transactions’ shows that to give the right to deduct under paragraph 2, the goods or services in question must . .

Cited by:

Cited – Oxfam v Revenue and Customs ChD 27-Nov-2009
The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting . .
Lists of cited by and citing cases may be incomplete.

VAT, Charity

Updated: 15 July 2022; Ref: scu.229270

Beloved Wilkes’ Charity, Re: ChD 28 Apr 1851

Trustees are under no general duty to explain the exercise by them of a discretion.

Citations:

[1851] EWHC Ch J52, (1851) 3 Mac and G 440, [1851] EngR 375, (1851) 42 ER 330

Links:

Bailii, Commonlii

Jurisdiction:

England and Wales

Cited by:

Cited – Jones and others v Firkin-Flood ChD 17-Oct-2008
The trustees had contracted to sell shares in a private company held within the estate. A family member now claimed that they were held in trust after a settlement of a possible challenge to the will based in lack of testamentary capacity and undue . .
Lists of cited by and citing cases may be incomplete.

Trusts, Charity

Updated: 13 July 2022; Ref: scu.245424

Inland Revenue Commissioners v McMullen: ChD 1978

The Football Association set up a trust to promote football and other sports in schools and universities. The parties disputed whether a valid charitable trust had been created.
Held: The trust was not valid as one for the advancement of education, and nor did it satisfy section 1 of the Act of 1958. Walton J discussed the words ‘social welfare’ in subsection (1): ‘In my view, however, these words in themselves indicate that there is some sort of deprivation – not, of course, by any means necessarily of money – which falls to be alleviated; and I think that this is made even clearer by the terms of subsection (2)(a). The facilities must be provided with the object of improving the conditions of life for persons for whom the facilities are primarily intended. In other words, they must be to some extent and in some way deprived persons.’

Judges:

Walton J

Citations:

[1978] 1 WLR 664

Statutes:

Recreational Charities Act 1958 1

Jurisdiction:

England and Wales

Cited by:

At first Instance – Inland Revenue Commissioners v McMullen HL 6-Mar-1980
HL Charity – Promotion of sport – Trust created ‘to organise or provide or assist in the organisation and provision of facilities which will enable and encourage pupils of schools and universities in any part of . .
Appeal from – Inland Revenue Commissioners v McMullen CA 1979
The Football Association had set up a trust to promote football in universities and schools, claiming this was charitable under the 1958 Act.
Held: The trust was not charitable whether as being for the advancement of education, or in the . .
Cited – Guild v Inland Revenue Commissioners HL 6-May-1992
The will left land for a sports centre to a local authority which no longer existed. If the gift was charitable, the gift would be applied cy pres, but if not it would fail and pass to the family and be subect to Inheritance Tax.
Held: A gift . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 13 July 2022; Ref: scu.273191

Glazebrook v University of Leeds: ChD 1944

The court upheld a charitable gift despite its uncertainty.

Judges:

Uthwatt J

Citations:

[1944] 1 Ch 193

Jurisdiction:

England and Wales

Cited by:

Cited – Gibbs v Harding and others ChD 12-Jan-2007
The testatrix left a will anticipating making another. The court was asked whether a clause leaving her estate to ‘be taken over by the Diocese of Westminster to hold in trust for the Black community of Hackney’ was valid.
Held: The gift was . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 13 July 2022; Ref: scu.247696

Satterthwaite, Re: CA 26 Jan 1966

The testatrix, a wealthy widow had left nearly all her fortune to animal charities. The executors now sought directions, being unable to identify several charities from the names in the will.
Held: The terms of the will demonstrated an overwhelming charitable intent, and therefore where no charity was found with th eidentical name, schemes were created to apply the funds cy pres.

Judges:

Harman, Diplock, Russell LJJ

Citations:

[1966] EWCA Civ 3, [1966] 1 WLR 277, [1966] 1 All ER 919

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – National Society for the Prevention of Cruelty to Children v Scottish National Society for the Prevention of Cruelty to Children HL 1915
A Scotsman left his money to a beneficiary which he called the National Society for the Prevention of Cruelty to Children.
Held: The House refused to accept that a gift to the ‘National Society for the Prevention of Cruelty to Children’ should . .
Lists of cited by and citing cases may be incomplete.

Wills and Probate, Charity

Updated: 12 July 2022; Ref: scu.262788

Wordie’s Trustees v Wordie: HL 28 Feb 1916

Held that a direction to trustees, duly appointed, ‘to pay over the balance or residue of my estates to or for behoof of such charitable purposes as I may think proper to name in any writing, however informal, which I may leave, but failing my leaving such writings, then to such charitable institutions or societies which exist for the benefit of women and children requiring aid or assistance of whatever nature, but said institutions and societies to be under the management of Protestants’-the testator having left no such writing-was not void from uncertainty, neither on the ground that no power of selection was expressly conferred on the trustees, nor on the ground that the objects to be benefited were insufficiently pointed out.

Judges:

Lord Chancellor (Buckmaster), Lord Kinnear, Lord Atkinson, and Lord Shaw

Citations:

[1916] UKHL 291, 53 SLR 291

Links:

Bailii

Jurisdiction:

Scotland

Charity, Wills and Probate, Trusts

Updated: 11 July 2022; Ref: scu.630674

Baddeley (Trustees of the Newtown Trust) v Inland Revenue Commissioners: HL 17 Feb 1955

Land had been conveyed to trustees for the moral, social and physical well-being of a community. The court considered whether the trust was charitable in nature, where it was said that it confined the benefits to a class of people who do not constitute either the public or a relevant section of the public.
Held: It was not charitable, in particular that it failed for its vagueness and generality.
Lord Simonds distinguished between ‘a form of relief extended to the whole community yet, by its very nature, advantageous only to the few, and a form of relief accorded to a selected few out of a larger number equally willing and able to take advantage of it’, saying ‘Somewhat different considerations arise if the form, which the purporting charity takes, is something of general utility which is, nevertheless, made available not to the whole public but only to a selected body of the public – an important class of the public it may be. For example, a bridge which is available for all the public may undoubtedly be a charity and it is indifferent how many people use it. But confine its use to a selected number of persons, however numerous and important: it is then clearly not a charity. It is not of general public utility, for it does not serve the public purpose which its nature qualifies it to serve.’ and ‘The moral, social and physical well-being of the community, or any part of it, is a laudable object of benevolence and philanthropy, but its ambit is far too wide to include only purposes which the law regards as charitable.’

Judges:

Viscount Simonds, Lord Porter, Lord Reid, Lord Tucker, Lord Somervell of Harrow

Citations:

[1955] UKHL 1, [1955] AC 572, [1955] 1 All ER 525

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Cited – Verge v Somerville PC 1924
On an appeal from New South Wales, The Board considered the validity of a gift ‘to the trustees’ of the Repatriation Fund or other similar fund for the benefit of New South Wales returned soldiers’.
Held: Trusts for education and religion do . .

Cited by:

Cited – Guild v Inland Revenue Commissioners HL 6-May-1992
The will left land for a sports centre to a local authority which no longer existed. If the gift was charitable, the gift would be applied cy pres, but if not it would fail and pass to the family and be subect to Inheritance Tax.
Held: A gift . .
Lists of cited by and citing cases may be incomplete.

Charity, Trusts

Updated: 09 July 2022; Ref: scu.248522