In this case, the applicant had been deregistered as a charity and, having lodged its appeal out of time, sought an order that it be re-registered with effect from the date of deregistration. The evident purpose of that relief was to avoid liability for deregistration tax under s HR 12 of the Income Tax Act 2007.
Charity law
Charity law covers a wide range of situations in practice. James has argued a number of the leading charity law cases for the Crown and gives advice to the charity sector now that he is at the independent bar.
Latest Charity Law Cases
Dick & Anor v CIR
I appeared as lead counsel. This case is the leading case on who constitutes a settlor of a trust, which is very relevant in a charitable situation.
Latimer & Ors v CIR
I appeared as junior counsel. I presented the argument on which the Commissioner, for whom I acted won in the Court of Appeal. The matter went to the Privy Council.
See all cases See all articles