Generally speaking, an organisation can only call itself a charity in Scotland if it has been granted charitable status by the Office of the Scottish Charity Regulator (OSCR).
The rule in Hastings-Bass had been settled law for many years.
In a decision that will be significant for offshore tax planning and trust matters, the England and Wales Court of Appeal has effectively reversed the so-called "Rule in Hastings-Bass" that has developed over the past 20 years, mostly in offshore tax havens like Jersey and the Isle of Man.
Although a trustee is personally responsible for the actions they take, the law is not so harsh as to prevent a trustee who makes an innocent mistake from rectifying it.
In Young, on behalf of the T-Mobile (UK) Pension Scheme, the PPF Ombudsman rejected a complaint from scheme trustees that the PPF failed to consider "relevant factors" in deciding not to review the scheme's levy invoice.
At the moment, the earliest age from which most pension scheme benefits can be drawn without attracting tax penalties is 50.
As a result of a European Court of Justice decision, it may now be possible for pension schemes to reclaim VAT paid in recent years on investment management fees.