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.  But there are issues with the law within which charities operate. This project examines 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 … 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 project Charities are a force for good and millions regularly donate to help them help others.  But there are issues with the law within which charities operate. This means that time and money is spent on administration when it could be used for charitable causes. As a result, stemming from its 11th Programme of … Read more >