The Charity Commission for England and Wales v Mountstar (PTC) Ltd

Subject Matter

CHARITY — Supervision — Charity Commission — Charity involved in tax avoidance scheme — Charity claiming gift aid on donations from taxpayers — Revenue rejecting claims — Commission appointing interim joint managers in respect of charity — Managers deciding to discontinue gift aid claims — Commission seeking sanction of court for managers’ decision — Function and approach of court — Whether appropriate to sanction decision — Charities Act 2011 (c 25), s 78(5)(b)

[2016] EWHC 876 (Ch); [2016] Ch 612; [2016] 3 WLR 218; [2016] WLR (D) 201, Ch D