Mark Mullen has a particular expertise in charity law and advises charities and others in cases concerning the creation of charitable trusts, companies or registered societies, cy-près schemes, conversion, merger, taxation and dissolution. He has extensive experience of the issues arising from the disposal of charity land, the School Sites Acts, the Literary and Scientific Institutions Act 1854 and the Reverter of Sites Act 1987. He represents organisations, individuals and public bodies in charity matters and appears before the courts, the First-tier Tribunal (Charity) and the Upper Tribunal.
An experienced estates lawyer, he also advises and acts for charities in probate disputes, disputes as to the administration of estates and the removal of personal representatives, and in claims under the Inheritance (Provision for Family and Dependants) Act 1975.
He has wide-ranging experience of the charity sector in Northern Ireland, dealing with issues arising from the ongoing implementation of the Charities Act (Northern Ireland) 2008 and, in particular, the calling forward of institutions for registration.
He was a member of the Charity Law Association’s working party responding to the Charity Commission’s consultation on its new trustee disqualification power and the Law Commission’s consultation on the reform of the law of wills.
Mark is recommended in both Chambers and Partners and The Legal 500 legal directories for his charity law expertise as follows:
The Children’s Investment Fund Foundation (UK) v HM Attorney General  EWHC 1379 (Ch). Approval of grant of $360 million by charitable company to new charity established by one of its charity trustees – whether a ‘material benefit’ to the trustee for the purposes of the articles – whether a payment to a director for loss of office for the purposes of section 215 of the Companies Act 2006 – nature of the interest of a member of a charitable company limited by guarantee.
Cambridgeshire Target Shooting Association v. The Charity Commission for England and Wales (First-tier Tribunal (Charity)). Target shooting – whether a sport promoting health.
Hope in the Community Ltd v. The Commissioners For Her Majesty’s Revenue & Customs  UKFTT 498 (TC) (Judge Michael S Connell). VAT – supply – whether funds received by charity were grant monies outside the scope of VAT or consideration for a taxable supply of goods and services within sections 4 and 5 VATA 1994. Mark Mullen acted for the Commissioners.
Allis and another v. (1) The Charity Commission for England and Wales (2) Lytham Schools Trustee Ltd and (3) United Church Schools Trust CA/2011/0007 (First-tier Tribunal (Charity), Judge Hinchliffe and tribunal members). Charity – King Edward VII and Queen Mary School, Lytham – appeal against the making of a cy-près scheme – scope of section 13(1)(c) of the Charities Act 1993 – ‘spirit of the gift’. Mark Mullen acted for the third respondent.
Ground and others v. (1) The Charity Commission for England and Wales and (2) The Guildford Diocesan Board of Finance CA/2011/0004 (First-tier Tribunal (Charity), Judge McKenna and tribunal members). Charity – Dunsfold Church of England School – appeal against the making of a cy-près scheme – ‘spirit of the gift’. Mark Mullen acted for the appellants.
R. (Independent Schools Council) v. The Charity Commission for England and Wales; H. M. Attorney General v. The Charity Commission for England and Wales  Ch. 214;  1 All ER 127 (Upper Tribunal, Warren J. sitting with Judge McKenna and Judge Ovey). Charity – Public benefit and fee charging schools – Reference by Attorney General under Charities Act 1993 as amended – Questions referred answered – Application for judicial review of Guidance issued by Charity Commission. Mark Mullen acted for the Attorney General, led by William Henderson.
R. (Independent Schools Council) v. The Charity Commission for England and Wales  ACD 2 (Administrative Court, Sales J.). Permission to judicially review Charity Commission Guidance. Mark Mullen appeared for the Attorney General, led by William Henderson.
Kings v. Bultitude  WTLR 1571 (Chancery Division, Proudman J.). Succession – gift to charity – lapse – initial failure. Mark Mullen acted for the Attorney General.
Running a Charity, Mark Mullen, Jordans (4th ed., 2015).
Companies Limited by Guarantee, Mark Mullen and Josh Lewison, Jordans (4th ed., 2014).