Charitable Trusts

(1)

Two privelleges of charitable trusts identified

Dingle v Turner, Lord Cross

Exempt from Inheritance Tax

S23 and S76 Inheriterance Act 1984

80% exemption from non-domestic rates on property they occupy

s42 Local Goverment Finance Act

Identified charities must be "exclusivly charitable”

Morice v Bishop of Durham

“Benovelent” would even result in a charitable trust failing

Re Macduff

Identified 4 principle divisions of charity

Pemsel

Poverty - Charitable Trusts

s3(1)(a) - Relative not an absolute concept
Re Sanders Wills Trusts - Gift to working class not charitable as some are well off

Education

s3(1)(b)
Independent Schools Counicil v Charity Commision - Fee Paying Schools

Religion

s3(1)c)
Gilmour v Coats - dont have to belive in it for it to have a benefit

Any charity that is deemed political is not valid

McGovern v Attorney General

Bowman v Secular Society

Too Political