Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Charity definition

What does Charity mean? In practice, a charity is an organisation established solely for charitable purposes to deliver public benefit, with assets held for those purposes and supervised by the courts and charity regulators. Common forms include a trust, unincorporated association or company limited by guarantee (including CIO/SCIO). Surpluses cannot be distributed to members; funds must be applied to the purposes. Political activity is permitted only as ancillary. Status determines regulatory duties and eligibility for charity tax reliefs. England and Wales: Charities Act 2011, s 1, defines a charity as an institution established for charitable purposes only and subject to High Court control;...

Insolvency and restructuring options for charities by legal form in England and Wales, including CIOs, community benefit societies and unincorporated trusts/associations

Published by a LexisNexis Restructuring & Insolvency expert

Practice notes

FORTHCOMING CHANGE:

The Charities Act 2022 (CA 2022) obtained Royal Assent on 24 February 2022 and will be introduced largely in stages from October 2022 through to early 2024. CA 2022 gives effect to the bulk of the Recommendations in the Law Commission’s 2017 report, ‘Technical Issues in Charity Law’. For a synopsis of the accepted recommendations, see News Analysis: Government response to Law Commission report ‘Technical Issues in Charity Law’. For additional guidance on the roll-out of CA 2022, see News Analyses: Charities Act 2022—what do we know so far?, Charity land disposals—new law is coming into force, and government guidance: Charities Act 2022: implementation plan. Of particular importance to this Practice Note are the amendments relating to the following:

disposals of land by liquidators, provisional liquidators, administrators, receivers and mortgagees, which are to be excluded from Part 7 of the Charities Act 2011; and
the recasting of the exception in section 117(3)(c) of the Charities Act 2011 so that it applies solely to disposals intended to further the transferor charity’s purposes...

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Rebecca Walker

Lester Aldridge LLP

Rebecca Walker is a specialist in non-contentious corporate insolvencies and restructurings, including enforcement of security and distressed business and asset sales. She also has particular experience in solvent group reorganisations, including solvent liquidations. During her career, Rebecca has completed secondments at a hedge fund and a German law firm. She has also authored a number of articles in national industry publications and spoken at seminars on restructuring and insolvency issues. Rebecca speaks fluent German and has acted on a number of restructuring and insolvency matters involving German clients or counterparties....

Web page updated on 21/05/2026

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