R (Rickets) v Basildon Magistrates’ Court – WLR Daily

Posted July 16th, 2010 in charities, gifts, law reports, theft by sally
“If goods were left outside a charity shop it could be inferred that it was the owner’s intention to donate them as a gift to the shop, and they were not abandoned but remained the property of the person who deposited them until taken into the control or possession of the charity; and if some other person removed the goods in the meantime he might be found to have committed an offence of theft.”
WLR Daily, 15th July 2010
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Persche v Finanzamt Lüdenscheid – Times Law Reports

Posted February 4th, 2009 in charities, EC law, gifts, income tax, law reports by sally

Persche v Finanzamt Lüdenscheid

Court of Justice of the European Communities

“Article 56 EC on the free movement of capital enabled eligible tax deductions on gifts made to charitable bodies in the taxpayer’s state also to be claimed on gifts made to charities within the European Union outside the taxpayer’s state.”

The Times, 3rd February 2009

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Lib Dems face repaying £2.4m after Michael Brown, party’s biggest donor, convicted – The Times

Posted December 1st, 2008 in gifts, news, political parties by sally

“The Liberal Democrats could be forced to surrender a record gift of £2.4 million after a police investigation discovered that the party’s biggest donor was a bogus business.”

Full story

The Times, 29th November 2008

Source: www.timesonline.co.uk

Britain ‘should be ashamed of art gift law’ – The Times

Posted November 17th, 2008 in artistic works, gifts, news, taxation by sally

“Britain should be ‘shamed’ into revising laws that make it easier for American collectors to donate art to our museums and galleries than Britons, the director of the British Museum says today.”

Full story

The Times, 15th November 2008

Source: www.timesonline.co.uk

Charities face crackdown on fundraising through ‘guilt’ gifts – The Guardian

Posted May 22nd, 2008 in charities, gifts, news by sally

“Charity watchdogs are to crack down on fundraisers who send out unsolicited gifts to make potential donors feel guilty enough to give money.”

Full story

The Guardian, 22nd May 2008

Source: www.guardian.co.uk

Parties miss legal deadline on gifts donations – Daily Telegraph

Posted January 26th, 2008 in elections, gifts, news, political parties, time limits by sally

“The Labour Party has repeatedly failed to declare donations totalling more than £2.8 million to electoral regulators within the legal time limit, it emerged last night.”

Full story

Daily Telegraph, 26th January 2008

Source: www.telegraph.co.uk

Will gift of £10m ‘extraordinary’ – BBC News

Posted December 4th, 2007 in gifts, news, wills by sally

“The will of an 89-year-old woman who left £10m to an Essex restaurateur has been described as ‘extraordinary’ and ‘troubling’ by a High Court judge.”

Full story

BBC News, 4th December 2007

Source: www.bbc.co.uk

Taxman to question families over gifts that beat death tax – The Times

Posted September 21st, 2007 in gifts, inheritance tax, news, tax avoidance by sally

“The taxman has begun a crackdown on people who try to avoid the burden of inheritance tax by making gifts to friends or relatives before they die.”

Full story

The Times, 21st September 2007

Source: www.timesonline.co.uk

The Sultan, his ex-wife and the £2m ‘stolen’ by an invisible man – The Independent

Posted July 12th, 2007 in anonymity, gifts, news by michael

“It is one of the most extraordinary court dramas of recent times, involving the Sultan of Brunei’s former wife, a fortune teller and a £2m gift to a man who may never have existed. But until yesterday, when three judges at the Court of Appeal ruled against the Sultan of Brunei’s right to anonymity in the case, its bizarre details had not been connected to him.”

Full story

The Independent, 12th July 2007

Source: www.independent.co.uk