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Vol 21 No 10 Oct/Nov 2016

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The New Public Benefit Requirement: Making Sense of Charity Law?


ISBN13: 9781849465939
Published: July 2015
Publisher: Hart Publishing
Country of Publication: UK
Format: Hardback
Price: £60.00



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This book examines the ‘public benefit requirement’ under the Charities Act 2006, which provides that a charity’s purposes must be for the public benefit, and that ‘public benefit’ shall be construed in accordance with existing case law and not presumed.

It examines guidance published in 2008 and 2013 by the Charity Commission and measures its accuracy against principles extrapolated from case law, with a focus on fee-charging charities, and independent schools in particular.

It also considers the implementation of the Charity Commission’s public benefit assessments of independent schools during 2008/2009. The book offers a comparative study of the law relating to public benefit in Scotland and presents an analysis of the decision of the Upper Tribunal (Tax and Chancery) in proceedings brought by the Independent Schools Council and Attorney General in 2011.

The fact that the law automatically bestows certain privileges on charities, including tax exemptions, means that the charitable status of fee-paying schools has proved particularly contentious and was described by Lord Campbell-Savours as making ‘an absolute nonsense’ of charity law. Here, the author asks whether the public benefit requirement, as enacted and interpreted, has succeeded in bringing any sense to our law of charity in recent years.

Subjects:
Charities
Contents:
1. Introduction
2. Charitable Status and Public Benefit: The Law
3. Charitable Status and Public Benefit: The Commission
4. Poverty and the Charging of Fees: The Law
5. Poverty and the Charging of Fees: The Commission
6. The Commission's Implementation of the Public Benefit Requirement
7. Charitable Status in Scotland
8. The Guidance is Challenged: The Upper Tribunal
9. More Recent Developments
10. Conclusions