Aviso legal: Esto no constituye asesoramiento jurídico. La legislación y la jurisprudencia cambian. Consulte siempre con un abogado cualificado para su situación específica.

UK Law Reference
Todos los casos
Charity Law
Upper Tribunal (Tax and Chancery)
2011

Independent Schools Council v Charity Commission

[2011] UKUT 421 (TCC)

Ratio Decidendi

For a trust to be charitable, it must be for the public benefit. Fee-charging charities (such as independent schools) must provide more than minimal or token benefit to those who cannot afford the fees, though the extent of the benefit is a matter for the trustees' judgment.

Hechos

The Independent Schools Council challenged Charity Commission guidance on the public benefit requirement for fee-charging charities following the Charities Act 2006.

Resumen de la sentencia

The Upper Tribunal held that fee-charging charities must provide opportunities for those who cannot afford the fees to benefit, but the guidance was too prescriptive. Trustees have discretion in how to fulfil the public benefit requirement.

Citas clave

"The trustees must give due consideration to the public benefit requirement but have a margin of appreciation in deciding how to fulfil it."

— The Tribunal

Tratamiento posterior

Good law

The leading authority on the public benefit requirement for fee-charging charities.