Charitable status: not a negligible matter

Abstract

Examines the Chancery Division judgment in Re Duffy (Deceased) on whether a legacy for the benefit of the residents at a care home, which amounted to 33 persons at the time of the testator's death, qualified as a charitable trust as it met the test of not being "numerically negligible" put forward by the House of Lords in Oppenheim v Tobacco Securities Trust Co Ltd to gloss the requirement of benefit to a "sufficient section of the public".