Re The Cup Trust;

Charity – Gift aid. The Chancery Decision granted the Charity Commission of England and Wales a declaration that interim managers of a charity (the Cup Trust) should be at liberty to discontinue an appeal against the Revenue and Customs Commissioners' rejection of its claims for Gift Aid on donations from certain taxpayers, in respect of a tax avoidance scheme. The Charities Act 2011 made it clear that interim managers had the functions that were defined by the order of the Charity Commission that appointed them, and they operated under the supervision of the Charity Commission and not the court. However, there would plainly be some situations in which the court did need to become involved and in the present case, the decision to discontinue was within the range of decisions to which rational charity trustees could properly have come.

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