A recent case involving HMRC might at first sight appear to be a welcome judgment for charities.  It was decided that if charities acquire property jointly with non-charities, they will still receive tax relief on the interest of the property that they themselves have purchased.  However, charities do not in fact commonly purchase property jointly even with other charities. 

James McCallum, Partner in the Charity & Social Business Team, looks at the cases where charities have a common desire to share resources and pursue common objectives there are limited ways in which the mechanisms in English Law recognise this sort of joint ownership. 

share and share alike.pdf