Annual reports and accounts

Some annual reports below include reference to decisions which have been impacted by the Court of Appeal ruling of February 2020 in the case of McKee & Others v Charity Commission for Northern Ireland.

This judgment addressed a technical point of law, namely that all Commission orders and decisions should have been made by the Board of Commissioners or a committee to include Commissioners with delegated authority, rather than Commission staff pursuant to manuals approved by Commissioners.

While the judgment did not relate to the reasoning behind any decisions made, it did have significant implications for past decisions, including those referenced within the annual reports below. Some of these decisions have been reinstated as a result of The Charities Act (Northern Ireland) 2022, which received Royal Assent on 30 March 2022. However, certain categories of decisions have been excluded from the retrospective element of the 2022 Act.

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