Victoria Housing Estates Ltd v The Charity Commission for Northern Ireland: ChNI 12 Aug 2014

Citations:

[2014] NICh 20

Links:

Bailii

Jurisdiction:

Northern Ireland

Charity

Updated: 27 November 2022; Ref: scu.542765

Updated: 25 October 2022; Ref: scu.88233

Rai and Others v Ahir and Others: ChD 15 Jul 2014

Judges:

Penelope Reed QC

Citations:

[2014] EWHC 2299 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Charity

Updated: 13 October 2022; Ref: scu.550160

Sandhu v Singh and Others: ChD 28 Mar 2018

Challenge to validity of election for management committee of a charity.

Judges:

Simon Barker QC HHJ

Citations:

[2018] EWHC 712 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

See Also – Sandhu v Singh and Others (No 2) ChD 16-Apr-2018
. .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 25 September 2022; Ref: scu.608329

[2010] EWHC 2376 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Trusts, Charity

Updated: 25 August 2022; Ref: scu.424869

St. Mary Magdalene Oxford v Attorney General: PC 18 Jun 1857

Judges:

Lord Cranworth LC

Citations:

[1857] EngR 688, (1857) 6 HLC 189, (1857) 10 ER 1267, [1857] UKPC 1

Links:

Commonlii, Bailii

Jurisdiction:

England and Wales

Charity

Updated: 24 August 2022; Ref: scu.424517

Osborne v Revenue and Customs: FTTTx 9 Aug 2010

FTTTx ‘Gift Aid’ – Whether that part of a subscription that is mandated as a donation to be paid to a charity, qualifies for Gift Aid.

Citations:

[2010] UKFTT 368 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Charity

Updated: 23 August 2022; Ref: scu.422360

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.

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

Links:

Bailii

Re Lepton’s Charity: 1972

Citations:

[1972] Ch 276

Jurisdiction:

England and Wales

Citing:

Cited – Re Camden’s Charity 1881
. .

Cited by:

Cited – 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 . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 16 May 2022; Ref: scu.187520

Scott v The Churchwardens and Overseers of the Poor of the Parish of St Martin in the Fields: 10 Nov 1855

Citations:

[1855] EngR 773, (1855) 5 El and Bl 558, (1855) 119 ER 588

Links:

Commonlii

Jurisdiction:

England and Wales

Rating, Charity

Updated: 15 May 2022; Ref: scu.292695

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 fourth head of charity, or under the Recreational Charities Act 1958.
Bridge LJ (dissenting) said: ‘I turn therefore to consider whether the object defined by clause 3(a) is charitable under the express terms of section 1 of the Recreational Charities Act 1958. Are the facilities for recreation contemplated in this clause to be ‘provided in the interests of social welfare’ under section 1(1)? If this phrase stood without further statutory elaboration, I should not hesitate to decide that sporting facilities for persons undergoing any formal process of education are provided in the interests of social welfare. Save in the sense that the interest of social welfare can only be served by the meeting of some social need, I cannot accept the judge’s view that the interests of social welfare can only be served in relation to some ‘deprived’ class. The judge found this view reinforced by the requirement of subsection (2)(a) of section 1 that the facilities must be provided ‘with the object of improving the conditions of life for the persons for whom the facilities are primarily intended;’ Here again I can see no reason to conclude that only the deprived can have their conditions of life improved. Hyde Park improves the conditions of life for residents in Mayfair and Belgravia as much as for those in Pimlico or the Portobello Road, and the village hall may improve the conditions of life for the squire and his family as well as for the cottagers. The persons for whom the facilities here are primarily intended are pupils of schools and universities, as defined in the trust deed, and these facilities are in my judgment unquestionably to be provided with the object of improving their conditions of life. Accordingly the ultimate question on which the application of the statute to this trust depends, is whether the requirements of section l(2)(b)(i) are satisfied on the ground that such pupils as a class have need of facilities for games or sports which will promote their physical education and development by reason either of their youth or of their social and economic circumstances, or both. The overwhelming majority of pupils within the definition are young persons and the tiny minority of mature students can be ignored as de minimis. There cannot surely be any doubt that young persons as part of their education do need facilities for organised games and sports both by reason of their youth and by reason of their social and economic circumstances. They cannot provide such facilities for themselves but are dependent on what is provided for them.’

Judges:

Stamp, Orr, Bridge LJJ

Citations:

[1979] 1 WLR 130

Statutes:

Recreational Charities Act 1958 1

Citing:

Appeal from – 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 . .

Cited by:

Appeal from – 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 . .
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 . .
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: 15 May 2022; Ref: scu.273192

Re Walker: 1901

Citations:

[1901] 1 Ch 897

Jurisdiction:

England and Wales

Cited by:

Cited – X v A and others ChD 29-Nov-2005
The wife sought confirmation that the trustees of a discretionary marriage settlement created by her husband could release sums which she intended to pay out for charitable purposes.
Held: The trust required money to be released for the . .
Lists of cited by and citing cases may be incomplete.

Trusts, Charity

Updated: 14 May 2022; Ref: scu.237755

Commonlii

Jurisdiction:

England and Wales

Citing:

Cited by:

See Also – Attorney-General v The Ironmongers’ Company Betton’s Charity 14-Feb-1840
Bequest of residue to a company, to apply the interest of a moiety ‘unto the redemption of British slaves in Turkey or Barbary,’ one-fourth to charity schools in London and its suburbs; and in consideration of the care and pains of the company, the . .
See Also – The Attorney-General v The Ironmongers’ Company 23-Jan-1841
Under a, reference to approve a scheme for the application of charity funds, the Master has no authority to allow, still less to invite, any person to intervene in the inquiry, who is not a party to the cause. If any such person is desirous of . .
Lists of cited by and citing cases may be incomplete.

Charity

Updated: 02 May 2022; Ref: scu.313907

Attorney-General v The Ironmongers’ Company Betton’s Charity: 14 Feb 1840

Bequest of residue to a company, to apply the interest of a moiety ‘unto the redemption of British slaves in Turkey or Barbary,’ one-fourth to charity schools in London and its suburbs; and in consideration of the care and pains of the company, the remaining one-fourth towards necessitated decayed freemen of the company. There were no such British slaves to redeem, and a reference was made to the Master to approve of a scheme for the application of the fund thus unapplied, having regard to all the charitable bequests in the will. Held, that the application of the fund to the education of the British emancipated apprenticed negroes was iiot a cy-pres application ; secondly, that the gift to the freemen of the company was a charitable bequest ; and, thirdly, there being no direct objects to which the income could be applied, regard being had to the bequest touching British captives, that the application of the fund to the second and third purposes was as near as could be to the intention of the testator, having regard to all the charitable bequests in the will.
Lord Langdale MR said that: ‘ He did not recognise the relator as distinct from the Attorney-General. That the suit was the suit of the Attorney-General, though at the relation of another person upon whom he relied and who was answerable for costs; and that he could only recognise the counsel for the relator as the counsel for the Attorney-General, and could hear them only by his permission ; that the suit was so entirely under the control of the Attorney-General that he might desire the Court to
‘ dismiss the information, and that if he stated that he did not sanction any proceeding, it would be instantly stopped ‘.

Judges:

Lord Langdale MR

Citations:

[1840] EngR 425, (1840) 2 Beav 313, (1840) 48 ER 1201

Links:

Commonlii

Jurisdiction:

England and Wales

Citing:

See Also – Attorney-General v The Ironmongers’ Company 18-Nov-1834
A testator gave the residue of his estate to trustees, positively forbidding them to diminish the capital thereof, or that the interest and profit arising be applied to any other use or uses than thereinafter directed ; and he proceeded to direct . .
See Also – Attorney-General v Ironmongers’ Company 3-Jun-1837
Scheme for application of a charity fund left for loans to young freemen of a company and of the interest. . .

Cited by:

See Also – The Attorney-General v The Ironmongers’ Company 23-Jan-1841
Under a, reference to approve a scheme for the application of charity funds, the Master has no authority to allow, still less to invite, any person to intervene in the inquiry, who is not a party to the cause. If any such person is desirous of . .
Cited – Gouriet v Union of Post Office Workers HL 26-Jul-1977
The claimant sought an injunction to prevent the respondent Trades Union calling on its members to boycott mail to South Africa. The respondents challenged the ability of the court to make such an order.
Held: The wide wording of the statute . .
Cited – Gouriet v Union of Post Office Workers HL 26-Jul-1977
The claimant sought an injunction to prevent the respondent Trades Union calling on its members to boycott mail to South Africa. The respondents challenged the ability of the court to make such an order.
Held: The wide wording of the statute . .
Lists of cited by and citing cases may be incomplete.

Charity, Constitutional

Updated: 02 May 2022; Ref: scu.309851

A freehold consecrated chapel could be leased out by the owners. There is nothing at common law to prevent such an act. The owners of the school chapel, being a charity and having first obtained the consent of the charity commissioners, the only possible objection lay from the chapel having been consecrated and therefore subject to the jurisdiction of the consistory court. Being a private chapel, however it was not consecrated for public worship, and was not governed by the Act.

Citations:

Times 23-Feb-1993

Statutes:

Pastoral Measure 1983 56(2)

Ecclesiastical, Charity

Updated: 08 April 2022; Ref: scu.82252

Singh and Others v The Charity Commission and Others: ChD 29 Jun 2017

Judges:

Purle QC HHJ

Citations:

[2017] EWHC 2183 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Charity

Updated: 29 March 2022; Ref: scu.593149

Re The Shri Guru Ravidass Sabha Southall: ChD 23 May 2017

Applications for and for enforcement of charging orders.

Judges:

Teverson M

Citations:

[2017] EWHC 1255 (Ch)

Links:

Bailii

Jurisdiction:

England and Wales

Charity, Litigation Practice

Updated: 27 March 2022; Ref: scu.588019

The Attorney General for Northern Ireland v Crawford and Another: ChNI 4 May 2016

The AG sought leave to appeal against a decision by the tribunal for the removal of a trustee of a police charity.
Held: Permission was given. The decision of the tribunal was open to proper criticism. The appeal raised several important issues.

[2016] NICh 8
Bailii
Charities Act (Northern Ireland) 2008
Northern Ireland
Citing:
Cited – Edwards (Inspector of Taxes) v Bairstow HL 25-Jul-1955
The House was asked whether a particular transaction was ‘an adventure in the nature of trade’.
Held: Although the House accepted that this was ‘an inference of fact’, on the primary facts as found by the Commissioners ‘the true and only . .
Cited – Eagil Trust Co Ltd v Pigott-Brown CA 1985
There is no duty on a judge, in giving his reasons, to deal with every argument presented by counsel in support of his case. When dealing with an application in chambers to strike out for want of prosecution a judge should give his reasons in . .
Cited – English v Emery Reimbold and Strick Ltd; etc, (Practice Note) CA 30-Apr-2002
Judge’s Reasons Must Show How Reached
In each case appeals were made, following Flannery, complaining of a lack of reasons given by the judge for his decision.
Held: Human Rights jurisprudence required judges to put parties into a position where they could understand how the . .

Lists of cited by and citing cases may be incomplete.

Northern Ireland, Charity

Updated: 17 January 2022; Ref: scu.564918

Singh v The Charity Commission and Others: ChD 22 Dec 2016

The court considered the circumstances under which a withdrawal of a case might be challenged: ‘(1) the rules do not prescribe any particular test for permitting discontinuance or, for that matter, for setting aside a notice of discontinuance; (2) a claimant’s desire to bring proceedings to an end where there is no counterclaim should be respected, not least because a claimant cannot be compelled to prosecute a claim; (3) the court has an inherent discretion including as to the timing of any discontinuance; (4) as with any judicial discretion, it may only be exercised in accordance with principle but is otherwise unfettered; (5) the court’s objective, both substantively and procedurally, is to achieve a just result according to law and to limit costs to those proportionate to the case; (6) the consideration required of the court is of all the circumstances and not merely those concerning only one party or only some of the parties; (7) when considering all the circumstances, conduct, particularly that aimed at abusing or frustrating the court’s process or securing an unjust tactical advantage, is relevant and may well be important, but it is by no means conclusive; and, (8) when considering all the circumstances, the court should also have in mind its realistic options, which may include imposing conditions while the proceedings remain extant.’

Barker QC HHJ
[2016] EWHC B33 (Ch)
Bailii
England and Wales
Cited by:
Approved – Stati and Others v The Republic of Kazakhstan CA 10-Aug-2018
Appeal from an order setting aside a notice of discontinuance filed by the Appellants as claimants in proceedings under section 101 of the Arbitration Act 1996 to enforce a New York Convention award. He directed that the allegations made by the . .
Cited – Arcadia Group Ltd and Others v Telegraph Media Group Ltd QBD 8-Feb-2019
Claimant’s application for leave to withdraw request for injunction to prevent publication of stories regarding matters subject to non-disclosure agreements.
Held: Granted. An junction had been granted, but Lord Hain had disclosed protected . .

Lists of cited by and citing cases may be incomplete.

Charity, Litigation Practice

Updated: 17 January 2022; Ref: scu.577846

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

The Charity resisted a proposed investigation by the respondent regarding safeguarding of vulnerable beneficiaries, in particular children who are subject to or make allegations of sexual abuse by individuals who are connected with Jehovah’s Witness congregations.

Lordd Dyson MR, McCombe, David Richards LJJ
[2016] EWCA Civ 154
Bailii
Charities Act 2011
England and Wales

Charity

Updated: 12 January 2022; Ref: scu.561129

Revenue and Customs v Longridge On The Thames: UTTC 13 Nov 2014

VAT – whether building intended for use solely for a relevant charitable purpose – charity with objects of educating young people in water borne activities – construction of training centre – whether construction services zero-rated – whether charity carrying on a business/economic activity – Section 30 and items 2 and 4 of Group 5 of Schedule 8 to VATA 1994 – Note (6) to Group 5

[2014] UKUT 504 (TCC)
Bailii
England and Wales

VAT, Charity

Updated: 24 December 2021; Ref: scu.539411

University of London v Prag and Another: ChD 6 Nov 2014

Construction of charity trust deed

Proudman J
[2014] EWHC 3564 (Ch)
Bailii
England and Wales

Charity

Updated: 23 December 2021; Ref: scu.538685

Marwaha and Others v Singh and Others: ChD 18 Feb 2013

The claimants sought injunctions and declaratory relief relating to: (a) a purported amendment to the constitution of the Guru Tegh Bahadur Gurdwara (‘the charity’); (b) the completion of a new list of members of the charity; and (c) for amendment of the scheme applicable to the charity so as to facilitate an election of a new executive committee for the charity.

Peling QC HHJ
[2013] EWHC B6 (Ch), [2013] PTSR D14
Bailii
England and Wales
Cited by:
Appeal from – Marwaha v Singh and Others CA 6-Nov-2013
. .

Lists of cited by and citing cases may be incomplete.

Charity, Company

Updated: 13 December 2021; Ref: scu.510168

Harries and Others v Church Commissioners for England and Another: ChD 25 Oct 1991

Trustees Investing using Wider Considerations

The applicant sought a declaration that the Commissioners were obliged to have regard to the object of promoting the Christian faith and not to act in a manner which would be incompatible with that object when managing the assets of which they were trustees. The plaintiffs said that the commissioners, in making investment decisions, attached overriding importance to financial considerations, and that they were only prepared to take non-financial considerations into account to the extent that they did not significantly jeopardise or interfere with accepted investment principles.
Held: The declarations sought were refused. The Church Commissioners were entitled to take ethical considerations into account in forming an investment policy provided there was no risk of detriment to the Trust funds. Ethical investments putting financial return at risk were not open to trustees. Investments should aim for the best return, and be chosen only not to conflict with any express aims of the charity, and should not be used to make moral statements. Trustees must find balance neither bringing their charity into disrepute, nor failing to act with prudence. Such considerations could be allowed provided they did not adversely affect the return.
When property was held by trustees for the purpose of generating money, then prima facie, the purposes of the trust were best served by the trustees seeking to obtain the best return which was consistent with commercial prudence and in most cases, the best interests of the charity required that the trustees’ choice of investments be made solely on the basis of well-established investment criteria. The circumstances in which charity trustees were bound or entitled to make financially disadvantageous investment decisions for ethical considerations were extremely limited and there was no evidence that such circumstances existed in the case before the court. The declaration was refused.
Donald Nicholls VC said: ‘the law is not so cynical as to require trustees to behave in a fashion which would bring them or their charity into disrepute . . on the other hand, trustees must act prudently. They must not use property held by them for investment purposes as a means for making moral statements at the expense of the charity of which they are trustees.’

Sir Donald Nicholls VC
Gazette 11-Nov-1991, [1992] 1 WLR 1241, [1992] 2 All ER 300, [1991] 135 SJLB 180, Times 30-Oct-1991, Independent 29-Oct-1991
England and Wales

Trusts, Equity, Charity

Leading Case

Updated: 11 November 2021; Ref: scu.81250

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 commercial activities, which paid VAT in its supplies. The parties disputed how input taxes were attributed between the different activitie, particularly in the context of unrestricted fundraising expenditure.
Held: The Tribunal had had power to listen to the argument on legitimate expectation. In 2000, the revenue had written to the claimant setting out the agreed calculation methods, but the law had altered on the Church of England case. However ‘in a case such as this, involving an assurance given to only one person and where there is no irrationality on the part of the public authority in adopting a different approach, the absence of detrimental reliance on the part of the person to whom the assurance is given is fatal to the argument that to modify the assurance would involve an abuse of power on the part of the public authority which gave the assurance.’

Sales J
[2009] EWHC 3078 (Ch), Times 31-Dec-2009
Bailii
Value Added Tax Act 1994 24(5), Sixth Council Directive 77/388/EEC 17
England and Wales
Citing:
Appeal from – 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 . .
Cited – Gus Merchandise Corporation Ltd v Commissioners of Customs and Excise CA 24-Oct-1994
The Commissioners’ general tax management powers include a power to enter into a binding contract with taxpayers as to the method of calculation of Excess VAT paid on sales to agents was not recoverable since there was a binding agreement. . .
Cited – Revenue and Customs v The Boots Company Plc ChD 16-Mar-2009
. .
Cited – 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 . .
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 – Regina v Inland Revenue Commissioners, ex parte MFK Underwriting Agents Ltd CA 1990
Legitimate Expectation once created not withdrawn
The claimant said that a change of practice by the Revenue was contrary to a legitimate expectation.
Held: The Inland Revenue could not withdraw from a representation if it would cause: substantial unfairness to the applicant; if the . .
Cited – Regina v North and East Devon Health Authority ex parte Coughlan and Secretary of State for Health Intervenor and Royal College of Nursing Intervenor CA 16-Jul-1999
Consultation to be Early and Real Listening
The claimant was severely disabled as a result of a road traffic accident. She and others were placed in an NHS home for long term disabled people and assured that this would be their home for life. Then the health authority decided that they were . .
Cited – Bamber, Regina (on the Application Of) v Revenue and Customs Admn 21-Dec-2005
. .
Cited – Regina v Department of Education and Employment ex parte Begbie CA 20-Aug-1999
A statement made by a politician as to his intentions on a particular matter if elected could not create a legitimate expectation as regards the delivery of the promise after elected, even where the promise would directly affect individuals, and the . .
Cited – British Oxygen Co Ltd v Board of Trade HL 15-Jul-1970
Cylinders containing hydrogen gas were being put on a trailer pulled by a tractor for the purpose of delivery to the premises of the purchaser. One of the issues before the court was whether the function of the hydrogen trailers and the cylinders . .
Cited – Regina v Inland Revenue Commissioners, ex parte the National Federation of Self-Employed and Small Businesses Ltd HL 9-Apr-1981
Limitations on HMRC discretion on investigation
The Commissioners had been concerned at tax evasion of up to 1 million pounds a year by casual workers employed in Fleet Street. They agreed with the employers and unions to collect tax in the future, but that they would not pursue those who had . .
Cited – Mullen, Regina (on the Application of) v Secretary of State for the Home Department HL 29-Apr-2004
The claimant had been imprisoned, but his conviction was later overturned. He had been a victim of a gross abuse of executive power. The British authorities had acted in breach of international law and had been guilty of ‘a blatant and extremely . .
Cited – Regina v Inland Revenue Commission ex parte Preston; In re Preston HL 1984
Duty of Fairness to taxpayer – Written Assurance
The applicant was assured by the Inland Revenue that it would not raise further inquiries on certain tax affairs if he agreed to forgo interest relief which he had claimed and to pay a certain sum in capital gains tax.
Held: Where the . .
Cited – In Re Findlay, in re Hogben HL 1985
A public authority, and the Prison Service in particular, is free, within the limits of rationality, to decide on any policy as to how to exercise its discretions; it is entitled to change its policy from time to time for the future, and a person . .

Lists of cited by and citing cases may be incomplete.

VAT, Charity, Administrative

Updated: 11 November 2021; Ref: scu.381597

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

The respondent had instigated a statutory inquiry under the 2011 Act into the claimant’s child safeguarding practices, and policies after compaints made to it. The Society now sought judicial review of that decision, and to production orders made to support it. The respondent argued that the Charity should first use the statutory remedies available to it in the First Tier Tribunal.
Held: The matter would clearly require consideration of assorted Human Rights issues, but the First tier tribunal would be able to include such matters. The courtw as accordingly satisfied that the discretion to allow judicial review should not be exercised.

Dove J
[2014] EWHC 4135 (Admin)
Bailii
Charities Act 2011 46
England and Wales
Citing:
Cited – Baker, Regina (on the Application of) v Devon County Council CA 21-Dec-1992
The plaintiffs appealed against orders dismissing claims for judicial review. They had challenged the intended closure of residential homes for old people. The plaintiffs said that there had been inadequate consultation, and the Councils argued that . .
Cited – Leech v Governor of Parkhurst Prison HL 1988
The House was asked whether a disciplinary decision by a governor was amenable to judicial review.
Held: The functions of a governor adjudicating upon disciplinary charges are separate and distinct from his functions in running the prison; . .
Cited – Regina v Devon County Council Ex Parte Baker, Regina v Durham County Council Ex Parte Broxson CA 22-Feb-1993
A Local Authority considering closing a residential home did not have a duty to notify and consult with each resident who might be affected, but did have a duty to act fairly, and to give sufficiently prominent notice and sufficient time to allow . .
Cited – Shoesmith, Regina (on The Application of) v OFSTED and Others CA 27-May-2011
The claimant appealed against dismissal of her claim. She had been head of Child Services at Haringey. After the notorious violent death of Baby P, the Secretary of State called for an inquiry under the Act. He then removed her as director. She . .
Cited – Regina (Great Yarmouth Port Company Limited) v Marine Management Organisation CA 2013
There is a presumption that the bespoke statutory regime will be deployed unless there are clear and powerful reasons which exceptionally justify judicial review being permitted. . .
Cited – Willford, Regina (on The Application of) v Financial Services Authority (FSA) CA 13-Jun-2013
Where a separate specialist statutory regime has been established by Parliament, there would need to be powerful reasons or exceptional circumstances to bypass that regime and permit an application for judicial review.
The Court considered and . .
Cited – Willford, Regina (on The Application of) v Financial Services Authority (FSA) CA 13-Jun-2013
Where a separate specialist statutory regime has been established by Parliament, there would need to be powerful reasons or exceptional circumstances to bypass that regime and permit an application for judicial review.
The Court considered and . .

Lists of cited by and citing cases may be incomplete.

Charity, Judicial Review

Updated: 02 November 2021; Ref: scu.542591

The Charity Commission for England and Wales v Framjee and Others: ChD 22 Jul 2014

Application for directions as to management of assets of the Dove Trust after intervention and appointment of interim manager.

Henderson J
[2014] EWHC 2507 (Ch)
Bailii
Charities Act 2011
England and Wales

Charity

Updated: 01 November 2021; Ref: scu.535163

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 denoted by those words and the occasion was the ejection of a minister.
Held: Referring to Craigdallie, Lord Eldon said: ‘if any persons seeking the benefit of a trust for charitable purposes should incline to the adoption of a different system from that which was intended by the original donors and founders; and if others of those who are interested think proper to adhere to the original system, the leaning of the Court must be to support those adhering to the original system, and not to sacrifice the original system to any change of sentiment in the persons seeking alteration, however commendable that proposed alteration may be.’

Lord Eldon
(1817) 3 Mer 353, [1817] EngR 645, (1817) 3 Mer 353, (1817) 36 ER 135
Commonlii
England and Wales
Citing:
Explained – 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 . .

Cited by:
Not followed – 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 . .
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.

Charity, Trusts

Leading Case

Updated: 01 November 2021; Ref: scu.187518

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 charitable for the exemption to apply. The one at issue was the object ‘to promote the advance of nursing as a profession in all or any of its branches’,

Morris, Romer, Willmer LJJ
[1959] EWCA Civ 1, [1959] 3 All ER 663, [1959] 1 WLR 1077
Bailii
Rating and Valuation (Miscellaneous Provisions) Act 1955 8
England and Wales
Citing:
Cited – Overseers of the Savoy v Art Union of London Limited QBD 1894
AL Smith LJ considered the objects of the company: ‘If the other object be only a means to the one end . . then the Society has a sole and exclusive object and not another object subsidiary thereto’. . .
Cited – 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 . .

Lists of cited by and citing cases may be incomplete.

Rating, Charity

Leading Case

Updated: 31 October 2021; Ref: scu.262822

Rendall v Blair: 1890

Where a statute requires leave to commence proceedings to be granted, a failure to obtain such consent does not automatically render the proceedings a nullity.
Bowen LJ said: ‘this section is not framed in the way in which sections are framed when it is intended that some preliminary steps should be taken before the action is maintainable at all’ and ‘It directs what ought to be done. Unless the duty is complied with by the litigant the court must hold its hand. But it does not oblige the court to close the gates of mercy upon the applicant, but enables it to stay proceedings until that consent, which as a matter of duty ought to be obtained in the first instance, is obtained at last.’
The legislature knows well enough how to provide that leave shall be a strict condition precedent to valid proceedings being issued and that clear words are to be used if that is intended, words perhaps even requiring a provision for the dismissal of the proceedings if the condition precedent is not satisfied. Without some such clear language being used the provision can be taken to be directory.
Bowen LJ
(1890) 45 Ch D 139
Charitable Trusts Act 1853 17
Cited by:
Considered – In re Saunders (A Bankrupt) ChD 1997
Very emphatic language was required in a statute before want of leave should, without more, result in proceedings being treated as a nullity. Leave could in appropriate circumstances be granted after the event notwithstanding the proceedings had . .
Cited – Seal v Chief Constable of South Wales Police CA 19-May-2005
Mr Seal noisily objected to a neighbour blocking in his car. Police were called who took him into custody under the 1983 Act. He was released several days later, and eventually sought damages for his wrongful treatment. He had failed to first seek . .
Cited – Seal v Chief Constable of South Wales Police HL 4-Jul-2007
The claimant had sought to bring proceedings against the respondent, but as a mental patient subject to the 1983 Act, had been obliged by the section first to obtain consent. The parties disputed whether the failure was a procedural or substantial . .
Cited – Adorian v The Commissioner of Police of the Metropolis CA 23-Jan-2009
The claimant received injuries when arrested. He was later convicted of resisting arrest. The defendant relied on section 329 of the 2003 Act. The claimant said that the force used against him was grossly disproportionate. The commissioner appealed . .
Cited – Park v Cho and Others ChD 24-Jan-2014
The parties disputed the chairmanship of a charity. The claimant succeeded, but a third party later intervened saying that permission had not first been obtained from the Charity Commission as required. The defendant now appealed against the lifting . .

Lists of cited by and citing cases may be incomplete.
Updated: 23 October 2021; Ref: scu.226024

Lehtimaki v The Children’s Investment Fund Foundation (UK) and Others: CA 6 Jul 2018

A charity established by H and W wanted to transfer part of its fund to a new charity headed by W in return for her resignation from the first charity on the breakdown of the marriage. Court approval was sought for a transfer, but the remaining trustee (L) declined to say how he would cast his decisive vote. When giving approval, the court had made an order for L to vote in favour of the transaction. He now appealed against that order.
Held: His appeal succeeded. He had not threatened to act contrary to his fiduciary duty, since he had stated that he intended to act in what he considered would promote CIFF’s charitable purposes.
A member of the charity was part of the internal workings of the charity and his powers were exercisable for the benefit of the charity. However, that the position might be different in relation to companies with a large membership, which it called ‘mass-membership charities’: ‘It does not necessarily follow that members of charities such as the National Trust also have fiduciary obligations. Since we are not dealing with such an organisation, we do not need to decide whether their members are in the same position as CIFF’s. There may possibly, moreover, be scope for argument as to whether it is less reasonable to expect those belonging to mass-membership charities to act exclusively in the charities’ interests. That said, it is far from clear that it should be legitimate for members of, say, the National Trust to vote to obtain benefits for themselves from an entity with exclusively charitable objects.’
The members of a charitable company have no proprietary rights. As to the content of their fiduciary duty, it was unnecessary: ‘to rule on the precise scope of the fiduciary duties owed by members of CIFF. It is sufficient to say that a member of CIFF owes, in our view, a duty corresponding to that specifically imposed on members of CIOs by section 220 of the Charities Act 2011. In other words, the member must exercise the powers that he has in that capacity in the way that he decides, in good faith, would be most likely to further the purposes of CIFF. It should be stressed that this duty is subjective: in other words, that what matters is the member’s state of mind (compare eg Regentcrest plc v Cohen [2001] 2 BCLC 80, para 120, dealing with company directors).’
Lady Justice Gloster (Vice-President of the Court of Appeal, Civil Division), Lord Justice David Richards and Lord Justice Newey
[2018] EWCA Civ 1605, [2019] 1 All ER 845, [2019] Ch 139, [2018] WLR(D) 423, [2018] 2 BCLC 478, [2018] 3 WLR 1470, 2018] WTLR 491
Bailii,
England and Wales
Citing:
Cited – In re The French Protestant Hospital ChD 1951
The charity was an incorporated body created by a Royal Charter granted in 1718. The governor and directors sought to exercise a power conferred on them by the charter to amend the byelaws to enable the directors’ professional firms to be . .
Cited – Liverpool and District Hospital for Diseases of the Heart v Attorney-General ChD 1981
Charitable Company is Trustee of Assets
The court was asked as to the distribution of surplus assets of a charitable company which was in winding up, and the question whether or not s 257 et seq. Companies Act 1948 applied, including s 265 which made provision for the distribution of . .
Appeal from – The Children’s Investment Fund Foundation (UK) v Attorney General and Others ChD 9-Jun-2017
The court considered the propriety of a payment made by a charitable company to a director for her loss of office. The charity was to transfer a substantial sum to a new charity headed by the departing director.
Held: The court approved the . .

Cited by:
Appeal from (CA) – Lehtimaki and Others v Cooper SC 29-Jul-2020
Charitable Company- Directors’ Status and Duties
A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was . .

Lists of cited by and citing cases may be incomplete.
Updated: 25 August 2021; Ref: scu.618970

The Children’s Investment Fund Foundation (UK) v Attorney General and Others: ChD 9 Jun 2017

The court considered the propriety of a payment made by a charitable company to a director for her loss of office. The charity was to transfer a substantial sum to a new charity headed by the departing director.
Held: The court approved the proposed transaction and ordered the remaining director to cast his decisive vote in favour of the transaction. In the ‘unique circumstances’ of this ‘extremely unusual’ case, the Grant was in the best interests of CIFF. The principal reasons given by the Chancellor were that the parties should not be allowed to renege on the deal they had made in good faith, that Ms Cooper would be contributing a further $40m to her new charity and that approving the Grant would bring finality and avoid further legal costs. He referred to the considerable talents of Ms Cooper. The Chancellor expressly stated that, while he had come to a clear conclusion that he should approve the Grant, he was ‘not saying that no reasonable trustee or fiduciary could disagree with [his] view’ that the Grant was in the best interests of CIFF or that ‘anyone who disagreed with [his] view would automatically be acting in bad faith’
Section 217 of the 2006 Act applies as much to charitable companies as it does to ordinary trading companies.
Sir Geoffrey Vos Ch
[2017] EWHC 1379 (Ch), [2017] WLR(D) 390, [2018] 1 BCLC 677, [2018] 2 WLR 259, [2018] Ch 371, [2018] 2 All ER 504
Bailii, WLRD
Companies Act 2006 215 217
England and Wales
Citing:
Cited – In re The French Protestant Hospital ChD 1951
The charity was an incorporated body created by a Royal Charter granted in 1718. The governor and directors sought to exercise a power conferred on them by the charter to amend the byelaws to enable the directors’ professional firms to be . .
Cited – Von Ernst and Cie SA v Inland Revenue Commissioners CA 1979
The assets of a corporate charity were held on charitable trusts: ‘We were referred to certain authorities which give support to the view that a company incorporated for exclusively charitable purposes is in the position of a trustee of its funds or . .
Cited – Liverpool and District Hospital for Diseases of the Heart v Attorney-General ChD 1981
Charitable Company is Trustee of Assets
The court was asked as to the distribution of surplus assets of a charitable company which was in winding up, and the question whether or not s 257 et seq. Companies Act 1948 applied, including s 265 which made provision for the distribution of . .
Cited – Pender v Lushington CA 1877
After stating that the Court would not restrain the exercise of certain votes by members of a company merely because the holder of the votes had a motive for voting them which the Court might not approve, his Lordship said: ‘I am confirmed in that . .
Cited – The North-West Transportation Company and James Hughes Beatty v Henry Beatty and Others PC 21-Jul-1887
(Canada) . .
Cited – Allan v Gold Reefs of West Africa Ltd CA 19-Feb-1900
The company had altered its articles so as to give itself a lien on paid up shares in respect of the failure of the shareholder to pay calls on other shares which had not been fully paid up. The effect of the amendment was to alter the contractual . .
Cited – Arbuthnott v Bonnyman and Others CA 20-May-2015
Appeal from refusal of unfair prejudice petition.
After listing cases: ‘I would extract from them the following principles:
(1) The limitations on the exercise of the power to amend a company’s articles arise because, as in the case of . .
Cited – Northern Counties Securities Ltd v Jackson and Steeple Ltd ChD 1974
Walton J reiterated that, when a shareholder is voting for or against a particular resolution, he is voting as a person owing no fiduciary duty to the company and who is exercising his own right of property to vote as he thinks fit. . .

Cited by:
Appeal from – Lehtimaki v The Children’s Investment Fund Foundation (UK) and Others CA 6-Jul-2018
A charity established by H and W wanted to transfer part of its fund to a new charity headed by W in return for her resignation from the first charity on the breakdown of the marriage. Court approval was sought for a transfer, but the remaining . .
At First Instance – Lehtimaki and Others v Cooper SC 29-Jul-2020
Charitable Company- Directors’ Status and Duties
A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was . .

Lists of cited by and citing cases may be incomplete.
Updated: 25 August 2021; Ref: scu.588022

Gaudiya Mission and Others v Kamalaksha Das Brahmachary: ChD 14 Mar 1997

There was a dispute as to the management and ownership of the London Temple of the plaintiff, a Vaishnava religious sect in India.
Held: The proceedings were charity proceedings within section 33(8), because they are proceedings brought under the Court’s jurisdiction in respect of trusts in relation to the administration of a trust for charitable purposes. A foreign registered charity operating in UK is subject to Charities Act jurisdiction. The court found that the plaintiff was a Charity, and that the Attorney-General should be joined.
David Oliver QC
Times 01-Apr-1997
Charities Act 1993 33(2) 33(8) 96(1)
England and Wales
Cited by:
Appeal from – 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.
Updated: 24 August 2021; Ref: scu.80771

Seray-Wurie v The Charity Commission of England and Wales: QBD 23 Apr 2008

The defendant sought an order to strike out the claimant’s allegations of defamation and other torts. The defendants claimed qualified privilege in that the statements complained of were contained in a report prepared by it in fulfilment of its statutory duties.
Held: The action was struck out. It was clear that the publication was protected by qualified privilege at common law. Though, if the Reynolds criteria are satisfied in any particular case, there is no room left for considering whether the relevant defendant was malicious, at the same time an application for summary relief was less appropriate in a Reynolds type case. Had the claimant shown an arguable case for malice? ‘In order to survive, allegations of malice must go beyond that which is equivocal or merely neutral. There must be something from which a jury, ultimately, could rationally infer malice; in the sense that the relevant person was either dishonest in making the defamatory communication or had a dominant motive to injure the claimant. ‘ No such sufficient evidence had been produced.
‘It is accepted that the court should be wary of taking away an issue such as malice without its coming before a jury for deliberation. This step should only be taken where the court is satisfied that such a finding would be, in the light of the pleaded case and the evidence available, perverse.’
Eady J
[2008] EWHC 870 (QB)
Bailii
Charities Act 1993
England and Wales
Citing:
Cited – Reynolds v Times Newspapers Ltd and others HL 28-Oct-1999
Fair Coment on Political Activities
The defendant newspaper had published articles wrongly accusing the claimant, the former Prime Minister of Ireland of duplicity. The paper now appealed, saying that it should have had available to it a defence of qualified privilege because of the . .
Cited – Seaga v Harper PC 30-Jan-2008
Public meeting gave no qualified privilege
(Jamaica) The appellant politician pleaded that his words about a senior policemen when spoken at a public meeting were protected from an action in slander by qualified privilege.
Held: The appeal failed. . .
Cited – Lillie and Reed v Newcastle City Council, Barker, Jones, Saradjian, Wardell QBD 30-Jul-2002
The applicants sought judicial review of a report prepared for the respondent. They had been accused of child abuse whilst working as nursery assistants.
Held: The report was fundamentally flawed, and almost deliberately designed to . .
Cited – Alexander v Arts Council of Wales CA 9-Apr-2001
In a defamation action, where the judge considered that, taken at their highest, the allegations made by the claimant would be insufficient to establish the claim, he could grant summary judgment for the defence. If the judge considered that a . .
Cited – Kearns and Others v The General Council of the Bar CA 17-Mar-2003
The claimants had sought to recover from the General Council of the Bar damages for libel in a communication from the head of the Bar Council’s Professional Standards and Legal Services Department to all heads of chambers, their senior clerks and . .
Cited – S v Newham London Borough Council CA 24-Feb-1998
A Local Authority which was relaying the facts underlying a list of people it felt were unsuitable to work with children to the minister has no immunity from a defamation action. . .
Cited – Somerville v Hawkins 1851
It is necessary for a claimant who wishes to prove malice in an alleged defamation to plead and prove facts which are more consistent with its presence than with its absence. Mawle J said: ‘it is certainly not necessary in order to enable a . .
Cited – Telnikoff v Matusevitch CA 1991
The court considered the element of malice in a defamation defence: ‘If a piece of evidence is equally consistent with malice and the absence of malice, it cannot as a matter of law provide evidence on which the jury could find malice. The judge . .
Cited – Turner v Metro-Goldwyn-Mayer Pictures Ltd (MGM) HL 1950
A letter was published which criticised a film critic’s review of the week’s films.
Held: A person (including a corporation) whose character or conduct has been attacked is entitled to answer the attack, and the answer will be protected by . .
Cited – Wenlock v Moloney CA 1965
The plaintiff alleged a conspiracy to deprive him of his shares and interest in a company. Each side filed affidavit evidence raising issues of fact. With no oral evidence or cross examination on the affidavits, the Master, after a four day hearing, . .
Cited – Three Rivers District Council and Others v Governor and Company of The Bank of England HL 18-May-2000
The applicants alleged misfeasance against the Bank of England in respect of the regulation of a bank.
Held: The Bank could not be sued in negligence, but the tort of misfeasance required clear evidence of misdeeds. The action was now properly . .

Cited by:
Appeal from – Seray-Wurie v The Charity Commission of England and Wales CA 3-Feb-2009
The claimant appealed against the striking out of his claim for defamation in a reort prepared by the defendants criticising his actions as chairman of a CAB. The action had been struck out on the basis of qualified privilege, and the claimant’s . .
Cited – Hughes v Risbridger and Another QBD 9-Dec-2009
hughes_risbridgerQBD2009
The defendants, employees of British Airways, sought summary judgement against the claimant in his claim for defamation in several emails. They had discussed the detention of the claimant under suspicion of theft at the airport, and claimed . .
Cited – Makudi v Baron Triesman of Tottenham CA 26-Feb-2014
Appeal against strike out of claims for defamation and malicious falsehood. The defendant had given evidence to the Culture Media and Sport Select Committee of the House of Commons with material highly critical of the claimant, a member of FIFA’s . .

Lists of cited by and citing cases may be incomplete.
Updated: 10 August 2021; Ref: scu.267065

New Deer Community Association v Revenue and Customs: UTTC 12 Nov 2015

VAT – Zero rating – Use for relevant charitable purpose – New building constructed by charitable community association comprising mainly changing room facilities and equipment storage area — Whether used as a village hall or similarly in providing social or recreational facilities – VATA 1994, Schedule 8, Group 5, Item 2, Note (6)(b) – Appeal refused.
References: [2015] UKUT 604 (TCC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 16 October 2020; Ref: scu.558952

Sheppard and Another v Inland Revenue Commissioners, Inland Revenue Commissioners v Sheppard; Chd 23 Feb 1993

References: Ind Summary 05-Apr-1993, Times 23-Feb-1993, Gazette 07-Apr-1993
Ratio: A Charity Tax avoidance plan was lawful. A company made payments to a charity which then employed them as charity trustees. Since the result was clearly to benefit the charity, and its purposes. The obtaining of a relief from tax, and the making use of an exemption are different for this purpose. The claiming of a tax credit is not a claiming of a relief.
Statutes: Income and Corporation Taxes Act 1988 703 709, Income and Corporation Taxes Act 1970 460(3)

Last Update: 06-Sep-16
Ref: 89221

The Pollen Estate Trustees Ltd Kings College London v HM Revenue and Customs; UTTC 3 Aug 2012

References: [2012] UKUT 277 (TCC)
Links: Bailii
Coram: Warren J
Ratio: UTTC STAMP DUTY LAND TAX – Charities and Minister of the Crown relief – whether reliefs apply to interest in land acquired by a charity or Minister of the Crown as a tenant in common pursuant to a purchase made through a bare trustee on behalf of the charity or Minister and other non-charitable or Crown joint owners – No FA2003 sections 42 to 44,48 ,49,55, 75A, 76,77,85,103,107,117 and Schedules 8 and 16.
Statutes: Finance Act 2003
This case is cited by:

Appeal from – The Pollen Estate Trustee Company Ltd and Another v HM Revenue and Customs CA (Bailii, [2013] EWCA Civ 753, [2013] 1 WLR 3785, [2013] STC 1479, [2013] 3 All ER 742, [2013] WLR(D) 255, [2013] BTC 606, [2013] 27 EG 91, [2013] WTLR 1593, [2013] STI 2298, WLRD)
The court was asked ‘If a charity acquires property in furtherance of its charitable purposes, or as an investment, it is entitled to relief against liability to pay stamp duty land tax (SDLT) on the purchase price.’
Held: The modern approach . .

(This list may be incomplete)

Last Update: 29-Aug-16
Ref: 466691

The Charity Commission for England and Wales v Hunt; UTTC 3 May 2016

References: [2016] UKUT 210 (TCC)
Links: Bailii
Ratio: CHARITY – application to register as CIO – refused – appeal to FTT(GRC) -GRC Rules – whether appeal in time – no

Last Update: 02-Aug-16
Ref: 567351

Nicholson v The Charity Commission for England and Wales; UTTC 20 Apr 2016

References: [2016] UKUT 198 (TCC)
Links: Bailii
Ratio: Section 34, Section 319(2)(b) and Column 2 of Schedule 6 Charities Act 2011. Standing of an ‘addressee’ to appeal against decision of Charity Commission.
Statutes: Charities Act 2011 34 319(2)(b)

Last Update: 30-Jul-16
Ref: 567347

In re Ford’s Charity; 6 Jul 1855

References: [1855] EngR 661, (1855) 3 Drew 324, (1855) A)
Links: Commonlii
Coram: Sir Richard Kindersley V-C
Ratio:A new scheme for the development of a new school which had not previously been considered by the court did not amount to a matter pending, even though another scheme in respect of the same charity funds had been so considered. He held that it was therefore necessary for the Charity Commissioners’ sanction to be obtained in respect of the application to the court. A matter pending, for the purposes of the Act, meant a continuation of something directed by the court.
Statutes: Charitable Trusts Act 1853 17
This case is cited by:

Cited – Park v Cho and Others ChD (Bailii, [2014] EWHC 55 (Ch), [2014] PTSR 769, [2014] WLR(D) 27, WLRD)
The parties disputed the chairmanship of a charity. The claimant succeeded, but a third party later intervened saying that permission had not first been obtained from the Charity Commission as required. The defendant now appealed against the lifting . .

(This list may be incomplete)

Last Update: 21-Jul-16
Ref: 292583

Re Hall’s Charity; 7 May 1851

References: [1851] EngR 441, (1851) 14 Beav 115, (1851) 51 ER 230
Links: Commonlii
Ratio:

Last Update: 21-Jul-16
Ref: 296757

The Attorney-General, At The Relation Of Joseph Greenhill v Sidney Sussex College, Cambridge; Trinity College, Oxford, And Frederick Greenhill; 4 May 1865

References: [1865] EngR 431, (1865) 34 Beav 654, (1865) 55 ER 788
Links: Commonlii
Ratio:Lord Chelmsford L.C. said, of an argument by that college that the leave of the Charity Commissioners ought to have been obtained to the plaintiff’s proceedings but had not been, that: ‘The objection if persisted in must prevail, but in that case [he] would give leave to apply to the commissioners, and he would suspend the decree for that purpose.’
This case is cited by:

Cited – Park v Cho and Others ChD (Bailii, [2014] EWHC 55 (Ch), [2014] PTSR 769, [2014] WLR(D) 27, WLRD)
The parties disputed the chairmanship of a charity. The claimant succeeded, but a third party later intervened saying that permission had not first been obtained from the Charity Commission as required. The defendant now appealed against the lifting . .

(This list may be incomplete)

Last Update: 20-Jul-16
Ref: 281343

Catholic Care (Diocese of Leeds) v Charity Commission for England and Wales; UTTC 2 Nov 2012

References: [2012] UKUT 395 (TCC)
Links: Bailii
Coram: Sales J
Ratio: TLC Provision of adoption services by a charity – discrimination against homosexuals and same sex couples who are potential adoptive parents – whether objectively justified under section 193 of the Equality Act 2010 – analogy with approach under Article 14 of the European Convention on Human Rights – whether permission should be granted for amendment of the charity’s Memorandum of Association.
Statutes: Equality Act 2010 193, European Convention on Hman Rights 14

Last Update: 25-Jun-16
Ref: 466704

The Vestryman of The Parish of St Marylebone In Middlesex v The Zoological Society Of London; 31 May 1854

References: [1854] EngR 566, (1854) 3 El & Bl 807, (1854) 118 ER 1343
Links: Commonlii
Ratio:The Zoological Society was incorporated by Charter ‘for the advancement of Zoology and Animal Physiology, and the introduction of new and curious subjects of the animal kingdom.’ They occupied land on which were buildings appropriated as receptacles for housing animals and birds, and as a museum for stuffed specimens. Three acres, not so appropriated, were cultivated as a flower garden. Refreshment rooms on the premises were occupied for the purpose of supplying refreshment to visitors, by M, who paid to the Society a rent for this privilege. The public were admitted, to the grounds, either by paying money upon each admittance, or by ticketa given to them by the fellows. Once in the weeks for three months in tbe year, the Society procured the attendance of a musical band.
Held: The Society was not exempt from rates, under stat. 6 & 7 Vict. c. 36, s. 1, the premises not being occupied exclusively for the purposes of science. The Society was supported in part by annual contributions from the fellows and subscribers. Each fellow was entitled to personal admission, with a specified number of companions on, every day, and could also give admission at oertain times by written orders and tickets, to which he was entitled: and fellows were also entitled to purchase tickets giving free admission to the bearer. Subscribers also were entitled to purchase annually an ivory ticket, admitting a named person of their family, with a companion,. Semble: that the annual contributions by the felloes were not voluntary contributions within the meaning of sect 1, inasmuch as the fellows and subscribers obtained a benefit not purely scientific, in consideration of the payments.

Last Update: 17-Jun-16
Ref: 293423

Baddeley and Others (Trustees of The Bath Recreation Ground Trust) v Sparrow and Others; UTTC 30 Jul 2015

References: [2015] UKUT 420 (TCC)
Links: Bailii
UTTC Charity Commission Scheme – appeal to First-tier Tribunal –whether error of law in approach of FTT – appeal allowed
Last Update: 16-Oct-15 Ref: 553185

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

References: [1826] EngR 1073, (1826) 2 Sim & St 594, (1826) 57 ER 473
Links: Commonlii
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.
Statutes: Mortmain Act 1736, Statute of Charitable Uses 1601
This case is cited by:

See Also – The Trustees Of The British Museum -v- White (Commonlii, [1828] EngR 426, (1828) 3 Car & P 289, (1828) 172 ER 424)
. .
See Also – White -v- Trustees Of The British Museum (Commonlii, [1829] EngR 254, (1829) 6 Bing 309, (1829) 130 ER 1299)
. .
Cited – Helena Partnerships Ltd -v- HM Revenue and Customs CA (Bailii, [2012] EWCA Civ 569, [2012] PTSR 1409, [2012] WLR(D) 142)
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 . .

The Attorney General v Price; 26 Nov 1810

References: [1810] EngR 575, (1810) 17 Ves Jun 371, (1810) 34 ER 143
Links: Commonlii
Devise to A and his heirs; with a direction, that yearly he and his heirs shall for ever divide and distribute according to his and their discretion amongst the testator’s poor kinsmen and kinswomen, and amongst their offspring and issue dwelling within the County of B. £20 by the year. This is in the nature of a charitable bequest ; and, the Will being made in 1581, was sustained; and inquiries directed as to the poor relations dwelling within the county of B.
This case is cited by:

Cited – Scarisbrick’s Will Trusts, In re ChD ([1950] 1 All ER 143, [1950] Ch 226)
The court considered whether a trust was charitable.
Held: The distinction lay in whether the gift took the form of a trust under which capital was retained and the income only applied for the benefit of the objects, in which case the gift was . .

The Attorney-General v St Cross Hospital; 24 Feb 1854

References: [1854] EngR 303, (1854) 18 Beav 475, (1854) 52 ER 187
Links: Commonlii
The Attorney-General attends the settlement of a scheme of a charity to protect the interests of all, and the Court refused to allow a member of a corporation, consisting of a master and thirteen brethren, to attend the settlement of a scheme of the chanty, even at his own expense.

Independent Schools Council v HM Revenue and Customs; UTTC 2 Dec 2011

References: [2011] UKUT B27 (TCC)
Links: Bailii
UTTC Charity – application for judicial review of Guidance issued by Charity Commission – application granted in principle at previous hearing – terms of relief to be given

Helena Partnerships Limited v HM Revenue and Customs; UTTC 6 Apr 2011

References: [2011] UKUT B12 (TCC), [2011] UKUT 271 (TCC)
Links: Bailii
Coram: Warren J
UTTC Registered Social Landlord – objects for ‘benefit of the community’ – whether charity – no – availability of relief under s 505 Taxes Act – no
This case is cited by:

Appeal From – Helena Partnerships Ltd -v- HM Revenue and Customs CA (Bailii, [2012] EWCA Civ 569, [2012] PTSR 1409, [2012] WLR(D) 142)
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 . .

The Independent Schools Council v The Charity Commission; UTTC 13 Oct 2011

References: [2011] UKUT 421 (TCC)
Links: Bailii
Coram: Warren J P
UTTC Public benefit requirement contained in the Charities Act 2006
Statutes: Charities Act 2006

Forbes v Forbes; 3 Mar 1854

References: [1854] EngR 317, (1854) 18 Beav 552, (1854) 52 ER 216
Links: Commonlii

Regentford Ltd v The Charity Commission for England and Wales; UTTC 8 Aug 2014

References: [2014] UKUT 364 (TCC)
Links: Bailii
UTTC Ratio Charity Commission inquiry – nature of review jurisdiction of First-tier Tribunal – whether error of law in approach of FTT – no – appeal dismissed

Last Update: 11-May-16
Ref: 535710

Liverpool City Council v Attorney General; 15 May 1992

References: Unreported, 15 May 1992, Times 01-May-1992
Land had been given to the local authority ‘for use as a recreation ground and for no other purpose’ The Attorney-General sought to oblige the authority to maintain it as such.
Held: The form of gift was not charitable, and no obligation to maintain it was created. Even if the authority had allowed creation of a charitable trust, only the original donor could enforce that trust, and not the Attorney-General.
This case cites:

Applied – Attorney-General -v- Poole ([1938] 1 Ch 23)
Open space land had been conveyed to Poole Corporation ‘in fee simple to the intent that the same may for ever hereafter be preserved and used as an open space or as a pleasure or recreation ground for the public use.’
Held: There was no . .

This case is cited by:

Cited – Bath and North East Somerset Council -v- HM Attorney General, The Treasury Solicitor (Bona Vacantia) ChD (Bailii, [2002] EWCA 1623 (Ch))
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 . .