If you are experiencing problems downloading PDF or HTML fulltext, our helpdesk recommend clearing your browser cache and trying again. If you need help in clearing your cache, please click here . Still need help? Email help@ingentaconnect.com

Independent schools: charitable status, public benefit and UDI

$54.78 plus tax (Refund Policy)

Buy Article:

Abstract:

In England and Wales 'independent schools' ('private schools' or, confusingly, 'public schools') almost always have 'charitable status'. Hence, they are now subject to the new 'public benefit' test imposed in the Charities Act 2006. There is much discussion as to whether this test will be a significant hurdle as set by the Charity Commission in interpreting the legislation. Or will the test be in practice one easily met? This article assumes that the public benefit test will be serious, involving a significant cost of compliance for independent schools, and asks at what point for a typical independent school that cost might exceed the value of the tax advantages of charitable status so that the school may prefer to sacrifice charitable status and instead operate in the same way as any other commercial business.

Document Type: Research Article

DOI: http://dx.doi.org/10.1080/09539960701751485

Affiliations: New College, Oxford, UK

Publication date: September 1, 2007

More about this publication?
Related content

Share Content

Access Key

Free Content
Free content
New Content
New content
Open Access Content
Open access content
Subscribed Content
Subscribed content
Free Trial Content
Free trial content
Cookie Policy
X
Cookie Policy
ingentaconnect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more