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;...

Attorney General v Zedra (National Fund): construction of charitable trust, initial impossibility, and cy-près scheme to apply funds to reduce the National Debt under the Charities Act 2011

Published by a LexisNexis Private Client expert

Practice notes

ARCHIVED: This key case on charity litigation has been archived and is not maintained.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 when the trust was created it was thought this might be achievable.

Yet later developments (including the Second World War) meant that, by 2020, the prospect of the monies held on trust-which by that stage were then described as...

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Adam Carvalho

Adam Carvalho has more than 15 years' experience as a contentious Private Client lawyer. Most recently, he was a Legal Director in the Contentious Trusts and Probate Team at Myerson, where he worked on complex and high-value contentious trust and probate matters.Adam trained, qualified and worked as a senior associate and partner in a central London firm in the Tier 1 nationally for Contentious Trust and Probate work.Adam has considerable experience of ultra-high value litigation, cross-jurisdictional matters and disputes in non-UK courts. Adam has litigated in the Supreme Court, Court of Appeal, and advised in relation to complex matters in courts from Bermuda to New Zealand. Adam is known for his constructive, pragmatic advice, his down to earth approach, and his technical knowledge. Adam is a firm believer in focusing on the main issues and providing sound and accessible advice....

Web page updated on 26/05/2026

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