Charities have a duty to protect their assets, including maximising any gifts of land and buildings left to them as gifts in wills. Pursuant to s.117 Charities Act 2011 (the ‘Act’), where a gift of land is appropriated to (or is otherwise held for) a single charity, it must be sold in accordance with the […]
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How do you capture the development value of land received by charities as gifts in wills?

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