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Charity law update

Douglas G Cracknell examines: human rights; sport; Finance Act 2000; VAT concessions; charitable bank; hedge funds; commercial partners; registered social landlords; SORP review; financial reserves; annual report; and finding trustees

8 November 2002

Once it was announced, in July 2001, that the Cabinet Office’s performance and innovation unit (now strategy unit) was to carry out a review of the legal and regulatory framework for charities and the voluntary sector as a whole, one might have expected the development of this area of law and practice would mark time, pending the publication of the unit’s report. Nothing could be further from the truth. The strategy unit’s report, Private Action, Public Benefit, was published on 25 September 2002. It contains wide-ranging proposals for change and it is now open to public consultation. Doubtless much will be said and written about it. This article draws attention to changes which have taken place in the last six months or so. Human rights On 4 July, 2002 the Charity Commission said it would now recognise the promotion of human rights as a charitable purpose in its own right. The Commission made this announcement in the same week it agreed to the Civil Libert...

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