Hilda and Samuel Marks Foundation

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Grant-making family trust removed from the register in March 2019, which spent £2.95m (register figure) in 2016/17; a 2024 tax tribunal judgment says it was wound up and its assets transferred to two Marks family charities

Hilda and Samuel Marks Foundation

Type Trust (removed)
Founded 1965-12-15 (registered)
Dissolved 2019-03-04 (removed from the register: Ceased to exist)
Registration ID Registered charity 245208
Headquarters Not recorded on the register (removed)
Area served Barnet, Trafford, Dorset, Israel


Hilda and Samuel Marks Foundation (registered as The Hilda and Samuel Marks Foundation) was a charitable trust established by a deed of 31 March 1965, "AS AMENDED BY ORDER DATED 6 SEPTEMBER 2006 AND RESOLUTION DATED 13 DECEMBER 2006", and registered on 15 December 1965; it was removed from the register on 4 March 2019 as "Ceased to exist".[1] The register describes its primary activity as "to make grants to charities chosen by the Trustees" and lists Barnet, Dorset, Trafford and Israel as areas of operation.[1] Its last register figures, for the year to 5 April 2018, are income of £44,539 and spending of £601,516; the register's financial history shows spending of £2.95m in the year to 5 April 2017.[1] The accounts for 2018 were received "8 days late"; no accounts are available on the register, and none were found in the UK Government Web Archive.[1] A First-tier Tribunal (Tax Chamber) judgment of 23 July 2024 records that Samuel Marks's will left "a one quarter share" of a trust fund to the Foundation, and that "The Hilda and Samuel Marks Foundation was wound up and its assets transferred to two other registered charities, the Mutley Foundation and the Thorne Lodge Charitable trust, the trustees of each being members of the Marks' family".[2]

Objects and activities

The charity's registered objects read: "FOR SUCH OF THE FOLLOWING OBJECTS AS SHALL BE EXCLUSIVELY CHARITABLE;THE RELIEF AND ASSISTANCE FOR POOR AND NEEDY PERSONS, THE ADVANCEMENT OF EDUCATION, THE ADVANCEMENT OF RELIGION, OR FOR OTHER PURPOSES BENEFICIAL TO THE COMMUNITY NOT FALLING UNDER ANY OF THE PRECEDING HEADS."[3]

The register describes its activities as: "The object of the Foundation is to provide relief and assistance to poor and needy persons; for the advancement of education, religion or for other purposes beneficial to the community.The primary activity of the Charity is to make grants to charities chosen by the Trustees."[3]

Register classifications: General Charitable Purposes.[3]

Areas of operation recorded on the register: Barnet, Trafford, Dorset, Israel.[3]

Trustees

The register extract holds no trustee records for removed charities.

No trustees are listed on the removed register entry, and the tribunal judgment does not name the Foundation's trustees.[1][2]

Finances

Income and expenditure, five most recent reported years
Financial year end Income Expenditure
2015-04-05 £162,703 £262,877
2016-04-05 £130,520 £282,414
2017-04-05 £115,592 £2,950,231
2018-04-05 £44,539 £601,516

Source: register annual-return history.[3]

Funding in Israel

  • No spending in Israel is identified; no accounts are available, and the register gives only total figures.[1]

Israeli partners

No Israeli partner is named. The register listed Israel among the charity's areas of operation.[1]

Activity beyond the Green Line and support for the IDF

Findings are graded by confidence. "Partner" findings concern the Israeli recipient organisation, not proven use of UK funds.

Evidence of activity beyond the 1949 armistice line
Finding Confidence
No place in Israel is named in the register entry or the tribunal judgment.[1][2] Not established

Support for the IDF: No IDF or military funding is stated in the register entry or the tribunal judgment.[1][2]

Controversies and regulatory action

  • No Charity Commission inquiry naming this charity was found; it is not named in the 2025–2026 cheque-cashing class-inquiry announcements or statement of results, and the charities in the August 2026 settlements class inquiry have not been named.[4][5][6][7][8] The register shows it as removed, giving the reason "Ceased to exist".[1]
  • Inheritance tax dispute. In Marks v HMRC [2024] UKFTT 00706 (TC), the executor of Hilda Marks argued that the charitable share under Samuel Marks's will was "in the region of £250,000", which would have qualified the estate for the lower 36% inheritance tax rate; the estate's tax account had shown a "charitable gift of £29,063", and the tribunal dismissed both appeals.[2]

Other registers and records

Scotland and Northern Ireland

No entry was found on the Scottish Charity Register for this charity (register export dated 14 October 2026, searched by name).[9] No entry was found on the Charity Commission for Northern Ireland register (API name searches returned zero results).[10]

The Gazette

Searches of The Gazette notice feeds (all notices, insolvency and company) for the charity's name found no insolvency, winding-up or strike-off notice.[11]

Grants recorded by 360Giving

No grants received or made by this charity are recorded in 360Giving data.[12]

Sanctions screening

The charity's name, its current register trustees, trustees named on archived register pages, trustees and officers named in the accounts read for this profile and (for charitable companies) its Companies House officers were screened against the UK Sanctions List and the OFSI Consolidated List. No match was found.[13]

Land and property

The register records that the charity does not own or lease land or property.[3] No title registers were purchased; the HM Land Registry interactive search blocked automated access.[14]

Parliament

Hansard exact-phrase searches for "Hilda and Samuel Marks Foundation", "The Hilda and Samuel Marks Foundation" returned 0 contributions in total.[15]

Web archive

The UK Government Web Archive holds 1 archived Charity Commission register page used in this profile (cited in the sections above). The 2021 archived full print showed the status "Removed charity" and "Other regulators: not shown".[16]

External links

  • No current official website.

Notes

  1. ↑ 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 Charity Commission, The Hilda and Samuel Marks Foundation (245208): full print Register of Charities, retrieved 16 October 2026 ("15 December 1965: Standard registration 04 March 2019: Removed (Ceased to exist)").
  2. ↑ 2.0 2.1 2.2 2.3 2.4 First-tier Tribunal (Tax Chamber), Marks (executor of Hilda Marks) v HMRC [2024 UKFTT 00706 (TC), TC09253] (judgment of 23 July 2024), text as published by juristeca.com, viewed 16 October 2026.
  3. ↑ 3.0 3.1 3.2 3.3 3.4 3.5 Charity Commission for England and Wales, Register of Charities public extract (tables charity, charity_trustee, charity_annual_return_history, charity_area_of_operation, charity_classification, charity_other_names), extract dated 14 October 2026.
  4. ↑ Charity Commission, Serious concerns over use of £22 million triggers investigation by charity regulator GOV.UK, 14 May 2025.
  5. ↑ Charity Commission, Regulator opens next phase of investigation into 105 charities connected to company cashing cheques GOV.UK, 1 September 2025.
  6. ↑ Charity Commission, Regulator announces next charities to be investigated as part of inquiry connected to company cashing cheques GOV.UK, 4 December 2025.
  7. ↑ Charity Commission, Regulator concludes investigation into 4 charities as class inquiry continues GOV.UK, 9 September 2026, with Statement of the results of a class inquiry (same date).
  8. ↑ Charity Commission, Charity regulator opens inquiry into charities working in illegal Israeli settlements GOV.UK, 5 August 2026 (a fact-finding statutory class inquiry initially involving 8 charities which "are not being publicly named at this time").
  9. ↑ Office of the Scottish Charity Regulator, Scottish Charity Register download OSCR, export dated 14 October 2026; keyword search of the 25 batch-23 charity names found no matching Scottish registration.
  10. ↑ Charity Commission for Northern Ireland, Register of charities search API CCNI, searched 16 October 2026 (keyword searches for each of the 25 batch-23 charity names returned zero results).
  11. ↑ The Gazette: notices matching 'Hilda and Samuel Marks' The Gazette, searched 16 October 2026.
  12. ↑ 360Giving API: grants received by GB-CHC-245208 360Giving, queried 16 October 2026.
  13. ↑ Foreign, Commonwealth and Development Office, UK Sanctions List (CSV); Office of Financial Sanctions Implementation, Consolidated List of Financial Sanctions Targets (ConList.csv). Batch-23 screening covered 249 name strings: the 25 charity names and their other names, current register trustees, trustees named on archived register pages, trustees, officers and other people named in the accounts and websites read for this batch, and the Companies House officers of the charitable companies; the only hits were generic words (such as "Trust", "Company Limited" in the name of a corporate formation agent, and ".com") and surname-only matches, which were rejected; no person matched. Screened 16 October 2026.
  14. ↑ HM Land Registry, Search for land and property information GOV.UK – the service returned HTTP 403 (bot protection) to automated access in October 2026; no titles were looked up or purchased. Candidate title numbers below come from the free CCOD / OCOD datasets (October 2026 release), not from paid title registers.
  15. ↑ UK Parliament, Hansard search API: contributions matching the exact phrase "Hilda and Samuel Marks" Hansard, queried 16 October 2026 (Spoken and Written endpoints; quoted-phrase search).
  16. ↑ Register entry 245208, full print (capture of 20210113) UK Government Web Archive.
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