Scheme for the administration of a charity meaning

On 26 November 2025, Rachel Reeves, the Chancellor of the Exchequer, presented the Labour administration’s second Budget, widely referred to simply as Budget 2025. On the same day, the Office for Budget Responsibility (OBR) set out its economic and fiscal outlook for the UK. Proceedings opened poorly, and chaotically, with an OBR forecast leaking amidst a slew of prior government-led briefings and the release of a frustratingly static index of ‘Budget 2025 tax related documents’ to which hyperlinks were not inserted until close to 8pm, together with a piecemeal, stop‑start publication of tax information across scattered web pages, sending readers on a fruitless treasure hunt for clarity or coherence and with no appearance whatsoever of the Overview of Tax Legislation and Rates (OOTLAR). Headline measures comprised, among other items, extending, for another three years to April 2031, the existing personal allowance and income tax bands for taxpayers, and increasing income tax rates applied to property, savings and dividend receipts, as well as imposing employer and employee National Insurance contributions (NICs)...

In this issue: Trusts Powers of attorney and advance decisions UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Contentious trusts and estates Pensions, insurance and tax-efficient investments Scotland, Wales and Northern Ireland Question of the week Additional Private Client updates this week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&A Useful information Trusts TPR acts against trustees over ERI breaches involving prohibited loans and loss of scheme funds The Pensions Regulator (TPR) has issued a report under section 89 of the Pensions Act 2004, emphasising the grave ramifications for trustees who breach the employer-related investment (ERI) rules. It outlines enforcement measures taken against two former trustees of the Worthington Employee Pension Top-Up Scheme (the Scheme) — a trust-based money purchase occupational scheme created in 2006 — after prohibited...

Charity proceedings broadly concern a charity’s internal management and domestic matters. Such proceedings may only be begun: by the charity, any of its trustees, any ‘person interested’, or, for a local charity, two or more inhabitants of the relevant area; and only where the Charity Commission has authorised them by order. Exceptions to these limits are: proceedings by the Attorney General; proceedings brought by the Charity Commission under powers conferred by the Charities Act 2011 (CA 2011); proceedings concerning an exempt charity (except where the increased regulation of exempt charities applies to the charity or class in question). What are charity proceedings? Under CA 2011, s 115(8), “charity proceedings” are proceedings in any court in England or Wales brought either under the court’s jurisdiction over charities, or under its jurisdiction over trusts as it relates to administering a trust for charitable purposes. Examples of charity proceedings include: an action for...

Private Client England & Wales glossary A Abatement When, after settling the deceased’s funeral costs, debts and liabilities, the remaining estate cannot satisfy all legacies in full, the gifts are reduced accordingly, unless the Will shows a different intention. In a solvent estate, the order for reduction appears in Part II of Schedule 1 to the Administration of Estates Act 1925. Refer to Practice Note: Payment of legacies. Accruals basis Where income is taxed on an accruals basis, it is attributed to a given tax year by reference to the number of days within that year during which the activity giving rise to the liability accrued. See Practice Note: What is the basis of income tax?. Accumulation and maintenance (A&M) trust A form of non‑interest in possession trust designed to benefit children and young people up to 25, which received favourable inheritance tax treatment between 1975 and 2006. See Practice Note: Accumulation and maintenance trusts—IHT [Archived]. Accredited Legal Representative (ALR) ...

ARCHIVED: This key case on charity litigation has been archived and is not maintained. The matter of HM Attorney General v Zedra Fiduciary Services provides a practical illustration of the following matters: the court’s method for interpreting the scope of a charitable trust the court’s preliminary review of various categories of schemes procedural matters pertinent to charity litigation of this kind See News Analysis, which includes a case summary: National debt fund worth £500m is held on charitable trusts (Attorney General v Zedra Fiduciary Services). Key facts In 1928 a donor placed an initial £500,000, together with income and gains, to be retained on trust until such time as-whether alone or combined with other monies available for that end-the fund became adequate to clear the national debt of the UK. The prevailing view in 1928 was that the expense of the First World War should be met by the current generation rather than shifted onto future generations, and...