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The First Tier Tribunal (Charity) has upheld the Charity Commission's decision to investigate and appoint an interim manager to The Cup Trust. The Trust is a charity whose primary activity has been to participate in an aggressive tax avoidance scheme. The Tribunal found that there had been extensive conflicts of interest in the design and operation of the Scheme, and that the trustee had committed misconduct. Ben Jaffey acted for the Charity Commission.

The full judgment can be read here:

 

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