scholarly journals Charitable Incorporated Organisations: An Analysis of the Three UK Jurisdictions

2015 ◽  
Vol 6 (1) ◽  
pp. 25-44
Author(s):  
Gareth G. Morgan

AbstractThe specific legal forms available for charitable organisations have received much less attention by scholars as compared to work on the definition of charity, the boundaries of charitable status and the duties of charity trustees. Under each of the three UK jurisdictions, it could be argued that all charitable property is held on trust (in the sense that it is held for interests of the charity’s beneficiaries) but many charities are no longer formed using the structure of a trust. Charitable organisations can have many possible structures including charitable trusts, charitable associations, charitable companies and now charitable incorporated organisations (CIOs). Until recently the UK lacked any specific legal form for charities. The CIO was created to remedy this: a corporate body with limited liability, formed purely by registration with the appropriate charity regulator. Since 2008 it has been enshrined in statute in all three UK jurisdictions, though implementation dates only from 2011 in Scotland and from 2013 in England and Wales. The focus of this paper is a comparison of the CIO form in the three UK charity law jurisdictions. It analyses the frameworks for CIOs established in England and Wales, Scottish CIOs (SCIOs) and the (yet to be implemented) CIOs in Northern Ireland. It concludes that whilst the CIO concept is effectively reflected in all three jurisdictions, the differences between these three types of CIOs are much more than just those needed to comply with the different regimes of charity regulation – the differences raise important choices for those seeking to establish new charities operating UK-wide.

2019 ◽  
Vol 21 (2(71)) ◽  
pp. 121-129
Author(s):  
A. SAINCHUK

Topicality. The topicality of the problem of creating an outsourcing company does not raise doubts, because the number of outsourcing companies is constantly increasing which provide outsourcing services. During the crisis in Ukraine, there is to need in next positions: reducing the cost of the enterprise, maintaining a certain market segment, maintaining competitiveness in the market, maintaining a certain quality of services (works, goods). If the company use outsourcing at the enterprises, it will be possible to hold all these positions, during the crisis management period.Aim and tasks. The aim of the article is to develop methodological provisions for creating an outsourcing company within the framework of the existing institutional support in Ukraine. Some stages of creating an outsourcing company can be given on the example of law firm in the form of an attorney company, an attorney bureau or a lawyer of individual (an entrepreneur and a self-employed person).Research results. The methodological provisions were developed for creating an outsourcing company. In the article was using the example of practice of law, was taking into account the peculiarities of state registration of various organizational and legal forms of management and the tax system. Also, an algorithm has been created for the election of a simplified taxation system if to realise the case of a project to create an outsourcing company.Conclusion. Methodical provisions for creating an outsourcing company consist of sixteen stages. The author provided recommendations for making changes to the classifier of organizational and legal forms of enterprenier. It was proposed to add an outsourcing company as a new organizational and legal form of enterprenier in order to improve the existing system of national statistical classifications. The changes will provide the State Statistics Service of Ukraine the opportunity to raise to a qualitatively new level the statistical analysis of outsourcing companies in Ukraine.There is no clear phased methodology or instructions for creating a new outsourcing enterprise in Ukraine. The author has developed a methodology for creating an outsourcing company within the institutional support in Ukraine.The article examines in details the situation - the use of outsourcing when creating an outsourcing company. The article also gradually developed an algorithm for creating an outsourcing enterprise. Only five stages were investigated for creating outsourcing company in this article.The author has distinguished the sixteen stages of creating an outsourcing company.Stage 1 - the definition of the organizational and legal form of entrepreneur. The author proposed a new legal form - an outsourcing company. Therefore, it is necessary to change the existing classifier. In work the algorithm of definition of the organizational and legal form of entrepreneur on an example of lawyer activity is developed.Stage 2 - determination of the name of the enterprise. Practical recommendations are given for determining the name of an outsourcing company.Stage 3 - determining the number of participants (founders) of the company. Depending on the number of founders, it is necessary to choose a certain organizational and legal form of entrepreneur. So, for example, if a lawyer carries out practice of law individually without the involvement of employees and other founders, then it is necessary to carry out activities in the form of an individual, an entrepreneur or a self-employed person. Then create a company is not required.Stage 4 - the formation of the charter capital of an outsourcing company. The author has noticed that the minimum charter capital is set for a joint stock company, but not for a limited liability company. This stage is status ant, as the participants are responsible within their share in the charter capital.Stage 5 - drawing up and signing the charter and the protocol of the general meeting of the participants (founders) of the company on the creation of an outsourcing company. There are two types of charters in the article: model and own charter of the company. The model charter does not even need to be submitted to the state registrar. The article contains the main sections of the charter of an outsourcing company.The next article will consist of from sixth to sixteenth stages.


Author(s):  
Imogen Moore

The Concentrate Questions and Answers series offers the best preparation for tackling exam questions and coursework. Each book includes typical questions, suggested answers with commentary, illustrative diagrams, guidance on how to develop your answer, suggestions for further reading, and advice on exams and coursework. This chapter considers the main legal forms used for businesses in the UK—particularly sole traders, general partnerships, limited liability partnerships (LLPs), and companies (public and private). It then examines how registered companies limited by shares come into existence. On registration a company becomes a legal person, separate from its shareholders and directors. This chapter explores this ‘corporate personality’ and the popular topic of when the ‘veil of incorporation’ can be lifted or pierced by statute or the courts.


1997 ◽  
Vol 21 (3) ◽  
pp. 14-22
Author(s):  
E. Kay M. Tisdall ◽  
Alexandra Plumtree

Over a period of six years, children's legislation has been revised across the UK. The Children Act, which largely applies to England and Wales, was enacted in 1989 and implemented in 1991. Northern Ireland and Scotland had to wait several years for their parallel legislation; it was not until 1995 that the Children (Northern Ireland) Order and the Children (Scotland) Act were passed by Parliament. Much can be learnt from comparing the different legislation and, more importantly, their implementation. Writing from a Scottish perspective, E. Kay M. Tisdall and Alexandra Plumtree compare the Children (Scotland) Act 1995 with the Children Act 1989. They begin with a brief introduction to the two Acts, outlining some of the major conceptual changes, and go on to concentrate on two areas: children in need and inter-agency co-operation. The article concludes by reflecting on the lessons that can be learnt from the English and Welsh experience.


Author(s):  
Imogen Moore

The Concentrate Questions and Answers series offers the best preparation for tackling exam questions and coursework. Each book includes typical questions, suggested answers with commentary, illustrative diagrams, guidance on how to develop your answer, suggestions for further reading, and advice on exams and coursework. This chapter considers the main legal forms used for businesses in the UK— particularly sole traders, general partnerships, limited liability partnerships (LLPs) and companies. It then examines how registered companies limited by shares come into existence. On registration a company becomes a legal person, separate from its shareholders and directors. This chapter explores this ‘corporate personality’ and the popular topic of when the ‘veil of incorporation’ can be lifted or pierced by statute or the courts.


2010 ◽  
Vol 16 (3) ◽  
pp. 158-160
Author(s):  
Donald Lyons

SummaryEngland and Wales, Scotland and Northern Ireland are all at different stages in developing their mental health legislation. All jurisdictions have encountered problems in interpretation and operation of the various acts. As an introduction to a series of articles to appear in Advances on mental health and incapacity law, this editorial offers a commentary on some of the critical issues and suggests some key principles that everyone should follow in order to provide care and treatment that accords with best legal and ethical practice.


2014 ◽  
Vol 20 (5) ◽  
pp. 359-365 ◽  
Author(s):  
Vivek Khosla ◽  
Phil Davison ◽  
Harvey Gordon ◽  
Verghese Joseph

SummaryWith the subspecialisation of psychiatry in the UK, clinicians encounter problems at the interfaces between specialties. These can lead to tension between clinicians, which can be unhelpful to the clinical care of the patient. This article focuses on the interface between general and forensic psychiatry in England and Wales. The pattern of mental health services in England and Wales differs to an extent from those in Scotland, Northern Ireland and in the Republic of Ireland. Consequently, the interface between general and forensic psychiatry is subject to varying influences. Important interface issues include: the definition of a ‘forensic patient’; the remit and organisation of services; resources; clinical responsibility; and care pathways. This article also discusses a general overview of how to improve collaboration between forensic and general adult psychiatric services.Learning Objectives•Develop an understanding of important issues at the forensic/general adult psychiatry interface.•Be aware of areas of conflict that may arise at the forensic/general adult psychiatry interface.•Be aware of options for optimum cooperation at the interface.


1984 ◽  
Vol 3 (1_suppl) ◽  
pp. 61s-74S ◽  
Author(s):  
T.J. Meredith ◽  
J.A. Vale

1 The number of deaths from acute poisoning in England and Wales has remained constant at approximately 4000 per annum for the last 10 years despite major changes in the agents responsible. Deaths due to carbon monoxide and barbiturate and non-barbiturate hypnotics have fallen, while those due to psychotropic and analgesic drugs have risen. 2 The number of hospital admissions in England and Wales due to analgesics taken in overdose has risen from 15 940 in 1968 to 24 930 in 1980, with aspirin and paracetamol being the preparations most commonly ingested. Currently, the mortality from salicylate intoxication is falling while that due to paracetamol is rising. In 1980, the Office of Population Censuses and Surveys recorded 790 deaths from analgesic poisoning, of which 181 were due to salicylates and 152 to paracetamol alone. A further 269 deaths were attributed to paracetamol and dextropropoxyphene, and an additional 132 deaths were thought to be due to paracetamol in combination with other drugs. 3 An important factor in the changing mortality from salicylate and paracetamol poisoning is the trend observed in the sales and usage of these agents. Since 1979, the number of analgesic tablets containing aspirin sold in the UK (except Northern Ireland), excluding hospital use, has fallen by 326 x 106, while sales of those containing paracetamol have increased by 395 × 106 tablets.


Author(s):  
Mark Thomas ◽  
Claire McGourlay

Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. This introductory chapter provides an overview of the English legal system (ELS). The study of ELS involves the study of the legal system of both England and Wales; Scotland and Northern Ireland are subject to a separate yet connected legal system. These four countries are subjected to the laws of the UK; however, each individual constituent has devolved powers allowing them to legislate in particular areas. Where a conflict between laws of the UK and laws of the constituent country arises, the UK law takes precedence. The effect of devolution from the UK to Scotland, Wales, and Northern Ireland does not affect this parliamentary supremacy. Indeed, it has been argued for some time that devolution of power has not gone far enough in allowing Scotland or Northern Ireland to govern themselves.


Author(s):  
Gary Craig

This chapter reviews developments leading to the enactment of the 2015 Modern Slavery Act in England and Wales and parallel legislation in Northern Ireland and Scotland. It analyses the response of the UK government to growing pressure for legislation, and the failings of the actual legislation put in place, including a comparison with some key elements in its Scottish and Northern Irish counterparts. Despite claims to be world-leading, the Modern Slavery Act has already been found to be deficient in many key areas such as continuing protection for victims and linking slavery and immigration legislation, and is considered to be in need of substantial reform.


2011 ◽  
Vol 4 (12) ◽  
pp. 675-684 ◽  
Author(s):  
Shona N. Bennett ◽  
Mark Harrison ◽  
Michelle Gilmore ◽  
Daniel M. Bennett

GPs may be required to assist in the administration of Mental Health or Mental Capacity Legislation. Although infrequent, this process can be complicated and time consuming. Due to different legal systems, the role of the GP in civil commitment varies considerably throughout the UK. This article aims to give a brief overview of the main pieces of legislation in the different areas of the UK, England and Wales, Scotland and Northern Ireland, and to assist the GP in navigating the practicalities of applying the law to clinical cases.


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