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Charity – Cy-près doctrine. The appellant trustees appealed against the decision of the First-tier Tribunal (General Regulatory Chamber) (Charity), amending the scheme created by the fourth respondent Charity Commission on the basis that one purpose of the trusts was to retain the recreation ground as an open space for recreational purposes. The Upper Tribunal (Tax and Chancery Chamber), in allowing the appeal, held that the trusts had not been created to preserve the recreation ground in specie as open space.
Charity – Cy-près doctrine. The appellant trustees appealed against the decision of the First-tier Tribunal (General Regulatory Chamber) (Charity), amending the scheme created by the fourth respondent Charity Commission on the basis that one purpose of the trusts was to retain the recreation ground as an open space for recreational purposes. The Upper Tribunal (Tax and Chancery Chamber), in allowing the appeal, held that the trusts had not been created to preserve the recreation ground in specie as open space.
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