Tudor on Charities

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This revered textbook has been significantly up-dated and re-written by Will Henderson, Jonathan Fowles and Julian Smith. It takes account of the changes in the statute and common law applicable to charities since the previous edition was published in 2003. This edition has been produced by practitioners of charity law for practitioners of charity law. The edition contains coverage of the changes effected by the Charities Acts 2006 and 2011, including: the statutory definition of "charitable purposes; the enhancement of the Charity Commission's regulatory powers; the establishment of the Tribunal jurisdiction; the introduction of Charitable Incorporated Organisations; provisions for charity merger. The effects of other recent statutory changes are also noted e.g. the Companies Act 2006; the Perpetuities and Accumulations Act 2009; the Equality Act 2010; and the Co-Operative and Community Benefit Societies Act 2014. Important cases of recent years that are noted include: Ulrich v Treasury Solicitor [2005] EWHC 67 (Ch), [2006] 1 WLR 33 (statutory validation); Seray-Wurie v Charity Commissioners for England and Wales [2006] EWHC 3181 (Ch), [2007] 1 WLR 3242 (dispute resolution); Hanchett-Stamford v Attorney-General [2008] EWHC 330 (Ch), [2009] Ch 173 (animal welfare/unincorporated associations); Catholic Care (Diocese of Leeds) v Charity Commission for England and Wales [2010] EWHC 520 (Ch), [2010] 4 All ER 1041 (equality); R (Independent Schools Council) v. Charity Commission [2011] UKUT 421 (TCC), [2012] Ch 214 (public benefit/ education); Re Wedgwood Museum Trust Ltd (In Administration) [2011] EWHC 3782 (Ch), [2012] WTLR 913 (corporate assets); Berry v IBS-STL (UK) Ltd [2012] EWHC 666 (Ch), [2012] PTSR 1619 (merger); Attorney General v. Charity Commission etc (Poverty Reference) [2012] UKUT 420 (TCC), [2012] WTLR 977 (public benefit/ poverty); Phillips v RSPB [2012] EWHC 618 (Ch), [2012] WTLR 891 (failure of gift); Helena Housing Ltd v Revenue & Customs Commissioners [2012] EWCA Civ 569, [2012] 4 All ER 111 (construction); Khaira v Shergill [2014] UKSC 33, [2015] AC 359 (religious schism); and Charity Commission for England and Wales v Framjee [2015] EWHC 2507 (Ch), [2015] 1 WLR 16 (trusts/donations). New or re-written and re-worked sections by Will Henderson and Jonathan Fowles on: The meaning of charity and the public benefit requirement, with a detailed analysis of R (Independent Schools Council) v. Charity Commission [2011] UKUT 421 (TCC), [2012] Ch 214 and Attorney General v. Charity Commission etc (Poverty Reference) [2012] UKUT 420 (TCC), [2012] WTLR 977. Also the impact of the ECHR as explained in Gallagher (Valuation Officer) v. Jesus Christ of Latter-Day Saints [2008] UKHL 56, [2008] 1 WLR 1852 as upheld by the European Court of Human Rights Church of Jesus Christ of Latter Day Saints v. UK (7552/09), (2014) 59 EHRR 18. Charitable Incorporated Organisations Construction and rectification, putting at the forefront the general principles enunciated and applied in Investors Compensation Scheme Ltd v West Bromwich Building Society [1998] 1 W.L.R. 896; Chartbrook Ltd v Persimmon Homes Ltd [2009] UKHL 38 [2009] 1 AC 1101; Day v Day [2013] EWCA Civ 280 [2014] Ch 114; and Marley v Rawlings [2014] UKSC 2; [2015] A.C. 129. Charitable Gifts with Undefined Objects or Inadequate Machinery; Initial Failure of Charitable Gifts and Cy-pres; Subsequent Alterations to Purposes and Administrative Provisions (Cy-pres and Other Jurisdictions and Powers); and the Content of Cy-Pres Schemes. The functions and powers of the Charity Commission. Proceedings relating to charities. Merger and termination. The chapter on the taxation of charities has been substantially re-written by Julian Smith to take account of the re-write of the tax code since 2003, and changes introduced including the Finance Act 2010 and the tainted donation rules. New fiscal impositions such as the Community Infrastructure Levy and Stamp Duty Land Tax, and new reliefs for donors, are considered.

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