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Cases Christopher McCall

Derby Teaching Hospitals v Derby CC & Charity Commission (2019)

Judgment Date: 12 Dec 2019

12 December 2019 wasn’t merely a momentous day for the nation politically, it also saw the High Court hand down judgment on one of the year’s most interesting charity cases.

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Members
Christopher McCall KC
Matthew Smith

Practice areas
Charities

Helena Partnership Ltd v Revenue & Customs Commissioners & Attorney-General (2012)

Judgment Date: 09 May 2012

The provision of housing accommodation, otherwise than for those in some relevant charitable need, was not a charitable purpose within the spirit and intendment of the preamble to the Charitable Uses Act 1601, either directly or by analogy with any other recognised purpose. It followed that the objects of a housing association were not exclusively charitable and it was accordingly liable for corporation tax on the rents that it received.

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Members
Christopher McCall KC
Matthew Smith

Practice areas
Charities

Commissioner of Taxpayer Audit & Assessment v Cigarette Co of Jamaica Ltd (2012)

Judgment Date: 13 Mar 2012

Loans made to a company by its subsidiary company were not "artificial" transactions for the purposes of the Income Tax Act (Jamaica) s.16.

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Members
Christopher McCall KC

Practice areas
Company, Partnerships & LLPs

Christopher Southgate & Anor v Peter Sutton & Ors (2011)

Judgment Date: 26 May 2011

The court had jurisdiction to confer power on the trustees of a family trust to carry out a proposed transaction to appropriate and partition trust property to create a sub-fund as it was "administration of any property vested in the trustees" within the Trustee Act 1925 s.57(1).

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Members
Christopher McCall KC

Helena Partnerships Ltd (Formerly Helena Housing Ltd) v Revenue & Customs Commissioners (2011)

Judgment Date: 06 Apr 2011

The tribunal found that a registered social landlord had not been established for purposes that were exclusively charitable and was therefore not entitled to extend the charitable exemption from corporation tax under the Income and Corporation Taxes Act 1988 s.505 and s.506 to tax years pre-dating its registration as a charity.

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Members
Christopher McCall KC
Matthew Smith

Practice areas
Charities
Real Estate

Catholic Care v Charity Commission For England & Wales & Equality & Human Rights Commission (2010)

Judgment Date: 17 Mar 2010

The exception from the prohibition of differential treatment on the grounds of sexual orientation under the Equality Act (Sexual Orientation) Regulations 2007 reg.18 applied potentially to all types of benefit provided by a charity to persons of a particular sexual orientation in pursuance of a charitable instrument, whether or not those persons were the supposed ultimate beneficial class of that charity.

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Members
Christopher McCall KC
Matthew Smith

Practice areas
Charities

Helena Housing Ltd v Revenue & Customs Commissioners (TC00384) (2010)

Judgment Date: 01 Feb 2010

A social landlord which not only rented out housing which a local authority had transferred to it, but had also performed refurbishment work on the housing on behalf of the local authority could not, for the purposes of corporation tax, deduct the expenditure incurred on that work from its rental income as it was not incurred in its rental business but in its business of providing services to the local authority.

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Members
Christopher McCall KC
Matthew Smith

Peter Sutton, Michael Coker,Adam Broke (Trustees) v Michael England & 5 ORS (2009)

Judgment Date: 11 Dec 2009

The court considered various matters arising under the trusts of an inter vivos settlement dating from 1940 including the arithmetical approach and the proportionate approach to dealing with hotchpot and its jurisdiction under the Trustee Act 1925 s.57 to introduce powers of partition and appropriation.

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Members
Christopher McCall KC

Revenue & Customs Commissioners v Trustees of Peter Clay Discretionary Trust (2008)

Judgment Date: 19 Dec 2008

Under the general law, expenses incurred for the benefit of both the income and capital beneficiaries of a trust had to be charged against capital. It was only those expenses which were incurred exclusively for the benefit of the income beneficiaries that could be charged against income. Fees of trustees calculated on a time basis and fixed fees could be apportioned to the extent that it could be shown that the fees were referable to matters which were exclusively for the benefit of income.

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Members
Christopher McCall KC

Revenue & Customs Commissioners v Trustees of the Peter Clay Discretionary Trust (2007)

Judgment Date: 15 Nov 2007

To the extent that any particular expense of trustees was to be regarded as incurred for the benefit of the whole trust estate it had to be regarded as a capital expense for the purposes of the Income and Corporation Taxes Act 1988 s.686(2AA). The starting point was that trustees' remuneration should be regarded as incurred for the benefit of the whole estate. In making a deduction from income trustees could use either the accruals basis or the cash basis.

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Members
Christopher McCall KC

Trustees of the Peter Clay Discretionary Trust v Revenue and Customs Commissioners (SpC 595) (2007)

Judgment Date: 27 Feb 2007

A single fee for the expenses of management of a discretionary trust that related partly to income and partly to capital could be attributed partly to each for the purposes of the Income and Corporation Taxes Act 1988 s.686(2AA).

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Members
Christopher McCall KC

Simon Richard Fraser & Nathan George Fraser v Canterbury Diocesan Board Of Finance & Ors (2005

Judgment Date: 31 Oct 2005

There had been no reverter of the site of a school before the coming into force of the Reverter of Sites Act 1987, because until it had closed in 1995 the school had been used for the purpose of the education of poor persons within the School Sites Act 1841 s.2.

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Members
Christopher McCall KC

Practice areas
Real Estate
Private Client

Attorney-General v Trustees Of The British Museum (2005)

Judgment Date: 27 May 2005

The express prohibition in the British Museum Act 1963 s.3(4), on the disposal of objects in the collections of the British Museum, prevented the defendant trustees from returning drawings to their owners. The fact that the trustees were under a moral obligation could not justify a disposition in breach of s.3(4) and neither could the Attorney-General sanction their return by relying upon the decision in Re Snowden (1970) Ch. 700. Only legislation or a bona fide compromise could entitle the trustees to return the drawings.

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Members
Christopher McCall KC

Practice areas
Charities
Private Client

Graham West & Ors (HMIT) v Stephen Graham Trennery & Ors (2005)

Judgment Date: 27 Jan 2005

The words "proceeds of...that property" in the Taxation of Chargeable Gains Act 1992 s.77(8) included all proceeds derived from the property, irrespective of the nature of the process used to extract value from the property for transfer to another, whether by sale or mortgage or otherwise.

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Members
Christopher McCall KC
Michael Gibbon KC

Koziol v Davies (2004)

Judgment Date: 21 May 2004

A petition for the grant of a new supplemental charter had been validly submitted to the Privy Council by the Royal Pharmaceutical Society of Great Britain.

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Members
Christopher McCall KC
Matthew Collings KC

Simon Fraser v Canterbury Diocesan Board of Finance (2004)

Judgment Date: 28 Jan 2004

The trustees of an 1866 trust deed were entitled to the proceeds of sale of part of the site of a school since the land had reverted to the successors in title of the grantor under s.2 School Sites Act 1841, because there had been a cessation of the purpose stipulated in the trusts on which the land was donated for use as a school.

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Members
Christopher McCall KC

Practice areas
Charities
Private Client

Graham West & Ors (HMIT) v Stephen Graham Trennery & Ors (2003)

Judgment Date: 18 Dec 2003

In determining whether the settlor had an interest under the chargeable settlement, for the purposes of s.77(2) Taxation of Chargeable Gains Act 1992, it was not necessary or appropriate to look beyond the confines of that settlement.

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Members
Christopher McCall KC
Michael Gibbon KC

Tang Man Sit v Capacious Investments Ltd (1995)

Judgment Date: 18 Dec 1995

Whether a party injured by a breach of trust is entitled to claim both an account of profits and damages for being kept out of property which has been let in breach of an agreement to assign.

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Members
Christopher McCall KC
Michael Gibbon KC