Project status: Complete

This project considered the full range of structural options for a scheme of bribery offences. It took into account the issues and views that have emerged since the introduction of the draft Government’s draft Corruption Bill in 2003. The review compared the law of England and Wales with the law operating in other jurisdictions and took into account … Read more >

Capital and Income In Trusts: Classification and Apportionment

Project status: Complete

This project considered ways of clarifying and simplifying the rules governing the treatment of trust receipts and outgoings as capital or income, and options for reducing the limitations preventing trustees who have to distinguish between income and capital from investing on a “total return” basis.  In particular, the project was concerned with the implications of … Read more >

Charity Law, selected issues

Project status: Pre-project

Charities are a force for good and millions regularly donate to help them help others. This project examined selected issues relating to the legal framework within which charities operate, in order to recommend reforms with a positive impact on charity law in practice. It was split into two reports: Social Investment by Charities Technical Issues … Read more >

Charity Law: Social Investment by Charities

Project status: Complete

The terms of reference for our Charity Law project, first agreed with the Government in June 2013, were updated in October 2013 to record the extension of the project to include a review of certain aspects of the law relating to social investment by charities. Charities occupy a special place in society and in law. … Read more >

Charity Law: Technical Issues in Charity Law

Project status: Complete

The Charities Act, including Explanatory Notes, are available here. A marked-up copy of the Charities Act 2011, showing the changes that are made by the Charities Act 2022) a “Keeling Schedule”) is available here (revised version as of 24 February 2022. The project Charities are a force for good and millions regularly donate to help … Read more >