Charitable status: not a negligible matter
Law Quarterly Review
Sweet and Maxwell
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".
This is the author accepted manuscript. The definitive published version L.Q.R. 2016, 132(Apr), 303-317 is available online on Westlaw UK
Vol. 132, pp. 303 - 317