The Law of Charities

This is a contribution to the literature on charity law. It incorporates analysis of the likely effects of the Human Rights Act 1998 and of the important changes made by The Finance Act 2000 and The Trustee Act 2000.

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In the last decade, the Charities Acts 1992 and 1993, the emergence of 'the contract culture', and the changing role of the Charity Commissioner, have all contributed to the growing importance of charity law to the practitioner. The Trustee Bill 2000, when enacted, will affect charitable trusts in a number of areas, especially investment and delegation. The Finance Bill 2000 contains some of the most sweeping changes to charity taxation for many years. The Human Rights Act 1998, due to come into force in October 2000, will have an important, but as yet uncertain impact on charities.

These recent developments receive full treatment in this book, which aims to provide lawyers and others involved in charity management with an up to date and comprehensive commentary on charity law, including suggestions for drafting. With many new charities being formed as companies, the importance of the various legal structures available to charities is emphasised throughout. Particular attention is also devoted to the view of the Commissioners in the light of their controversial Review of the Register.