To ask the Chancellor of the Exchequer what steps he plans to take to restrict tax relief for overseas charities.

To ask the Chancellor of the Exchequer what steps he plans to take to restrict tax relief for overseas charities.

My Lords, I had better look at the letter more carefully myself in due course and write to my noble friend to deal with that point. My noble friend Lord Wakeham talked about the possibility of delays of the sort one finds in law, which no doubt provided the noble...

My Lords, I had better look at the letter more carefully myself in due course and write to my noble friend to deal with that point. My noble friend Lord Wakeham talked about the possibility of delays of the sort one finds in law, which no doubt provided the noble...

My Lords, I rise briefly to support my noble friend on these proposals. First, I should declare an interest as a trustee of a substantial charity, which at the moment does not operate a total return investment policy but I am pretty sure would want to do so in the...

My Lords, I rise briefly to support my noble friend on these proposals. First, I should declare an interest as a trustee of a substantial charity, which at the moment does not operate a total return investment policy but I am pretty sure would want to do so in the...

My Lords, I am afraid that I am not a barrister or a solicitor and so the Earl of Chesterfield and Howe versus the Earl of Dartmouth do not adorn my lavatory walls—or, indeed, have not, until now, swung into my ken. I welcome this small, technical but important legislation...

My Lords, I am afraid that I am not a barrister or a solicitor and so the Earl of Chesterfield and Howe versus the Earl of Dartmouth do not adorn my lavatory walls—or, indeed, have not, until now, swung into my ken. I welcome this small, technical but important legislation...

My Lords, I endorse the commendation of my noble friend Lord Henley for the work of the Law Commission. It is one of the unsung heroes of the forest of the law and, within it, it is a true forester. It is particularly warming to know that the report upon...

My Lords, I endorse the commendation of my noble friend Lord Henley for the work of the Law Commission. It is one of the unsung heroes of the forest of the law and, within it, it is a true forester. It is particularly warming to know that the report upon...

This is a short but technical Bill to amend the law of England and Wales relating to capital and income in trust. Capital, for these purposes, is trust property that constitutes a pool or fund of assets, and is to be distinguished from the income earned on those assets. For...

This is a short but technical Bill to amend the law of England and Wales relating to capital and income in trust. Capital, for these purposes, is trust property that constitutes a pool or fund of assets, and is to be distinguished from the income earned on those assets. For...

That the Committee do consider the Bill. That the Committee do consider the Bill.

That the Committee do consider the Bill. That the Committee do consider the Bill.

Obviously, we are always more than happy for there to be consultation before, during and whenever to deal with these matters. They ought to be looked at and that is how we get the right result in the end on all Bills. It is something that we would more than...

Obviously, we are always more than happy for there to be consultation before, during and whenever to deal with these matters. They ought to be looked at and that is how we get the right result in the end on all Bills. It is something that we would more than...

I am still slightly puzzled about this. It says that the Bill is expected to be beneficial to small firms and micro-businesses. Does it mean small legal firms? The idea of a small legal micro-business strikes me as a little unlikely, so I do not understand how it affects small...

I am still slightly puzzled about this. It says that the Bill is expected to be beneficial to small firms and micro-businesses. Does it mean small legal firms? The idea of a small legal micro-business strikes me as a little unlikely, so I do not understand how it affects small...

Can I take it that the Minister will be happy for consultation with his officials to take place on this matter?

Can I take it that the Minister will be happy for consultation with his officials to take place on this matter?

The Committee will be grateful to the noble Lord for that declaration of interest. I start by congratulating the noble Lord, Lord Beecham, on being the first speaker in this debate to mention Dickens, in this bicentenary of his death. I was wondering how long it would be before Jarndyce...

The Committee will be grateful to the noble Lord for that declaration of interest. I start by congratulating the noble Lord, Lord Beecham, on being the first speaker in this debate to mention Dickens, in this bicentenary of his death. I was wondering how long it would be before Jarndyce...

My Lords, I should have declared an interest earlier, which I need to do now. I am the founder of, and am still a consultant to, a firm of charity lawyers, Bates Wells & Braithwaite. I should have said that and apologise for not so doing. I will not enumerate...

My Lords, I should have declared an interest earlier, which I need to do now. I am the founder of, and am still a consultant to, a firm of charity lawyers, Bates Wells & Braithwaite. I should have said that and apologise for not so doing. I will not enumerate...

My Lords, I join other noble Lords in congratulating the Minister on the clarity of his exposition of this intrinsically complex area, and in congratulating the Law Commission on producing the report. As the Minister reminded us, the process began eight years ago, so it has not quite reached the...

My Lords, I join other noble Lords in congratulating the Minister on the clarity of his exposition of this intrinsically complex area, and in congratulating the Law Commission on producing the report. As the Minister reminded us, the process began eight years ago, so it has not quite reached the...

My Lords, I am in no sense an expert in this area, but over the past two or three years I have been involved in negotiations with the Charity Commission. I certainly join with those who have expressed appreciation to the Law Commission for its work on this. I think...

My Lords, I am in no sense an expert in this area, but over the past two or three years I have been involved in negotiations with the Charity Commission. I certainly join with those who have expressed appreciation to the Law Commission for its work on this. I think...

Lords Second Reading Committee motion to consider the Bill. Agreed to on question.

Lords Second Reading Committee motion to consider the Bill. Agreed to on question.

To ask the Minister for the Cabinet Office what plans he has to make provision for the status of charitable incorporated organisations.

To ask the Minister for the Cabinet Office what plans he has to make provision for the status of charitable incorporated organisations.

To ask the Secretary of State for Communities and Local Government what assessment he has made of the likely effect of the localisation of business rates on discretionary rate relief for charities; and if he will make a statement.

To ask the Secretary of State for Communities and Local Government what assessment he has made of the likely effect of the localisation of business rates on discretionary rate relief for charities; and if he will make a statement.

To ask the Minister for the Cabinet Office on what grounds an organisation can lose its charitable status in the UK.

To ask the Minister for the Cabinet Office on what grounds an organisation can lose its charitable status in the UK.