The CORPORATION SOLE

The CORPORATION SOLE

Notes for those in BRITAIN
PROPERTY and PERPETUAL SUCCESSION

Common Law Corporation Sole website
INLAND REVENUE
http://www.inlandrevenue.gov.uk/

ihta84/s271.- Property of corporations sole.

[1975 s.51(5); 1982 Sch.17 para.6.]
271. References in this Act (except section 59) to property to which a person is beneficially entitled do not include references to property to which a person is entitled as a corporation sole.

Charity Commission for England and Wales
http://www.charity-commission.gov.uk/supportingcharities/ogs/g038a001.asp#a5

5. Types of corporation
Corporations are of two main kinds, both of which are likely to be encountered by caseworkers. The most common corporations are those where collections of persons are incorporated - corporations aggregate. However, a corporation can be constituted in a single person - a corporation sole.

Companies incorporated under the Companies Acts are usually corporations aggregate, but may now also be corporations sole.

When dealing with the latter it is important to be clear if we are dealing with the individual as a person or the office that they hold.

Ministers: Appointments, Titles, Powers and Responsibilities
This government document refers to certain British Ministers being 'corporations sole.'


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© Dr Milson Macleod Jan 2000

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