Jennifer Emms

Partner, Maurice Turnor Gardner LLP

Jennifer Emms is a Private Wealth Partner and Head of Charities at Maurice Turnor Gardner.

She trained and qualified at Linklaters in 2010 and joined Maurice Turnor Gardner in 2015, becoming a Partner in 2021. Her practice spans private wealth, philanthropy and charity law, with particular experience in complex and international work for HNW and UHNW individuals, families, trustees and charities.

Jennifer advises on estate and succession planning, taxation and trust law, including work for business-owning and relocating families, often with different asset classes in multiple jurisdictions. She also leads MTG’s charities practice, advising both individuals making significant charitable gifts and charities receiving and managing them.

Her interest in the charity sector began with a secondment to a large youth charity as a trainee solicitor, which gave her direct experience of the day-to-day issues charities face. As well as advising on structuring charitable giving, gifts of business interests and other assets and charity tax reliefs, she advises all types of charities on operational issues such as grant-making (including overseas), governance, trustee duties, and serious incident reporting and Charity Commission regulatory engagement.

Jennifer also led the MTG team acting for a former trustee of Kids Company in High Court disqualification proceedings, in which the trustee was successfully exonerated.

She is a member of the STEP City of London Branch Committee and is recognised by Legal 500 as a Leading Partner for her charities and not-for-profit work.

Contributed to

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Serious incident reporting by charities—how to report and manage the incident

Practice Notes

This Practice Note is the second of two Practice Notes on serious incident reporting by charities. Practice Note: Serious incident reporting by charities—when to report explains the serious incident reporting framework, and provides guidance on the definition of a serious incident and the threshold question of when an incident involving a charity is sufficiently serious that it should be reported to the Charity Commission for England and Wales.This Practice Note focuses on how to make a serious incident report once it has been determined that an incident should be reported, and how the charity should manage the incident. It covers:•the timing of making a report•what information should be included•how to deal with incomplete or developing facts•how to manage communications with the Charity Commission and other stakeholders, including updating a serious incident report•wider steps trustees should take to manage a serious incident to ensure that they comply

Private Client

Serious incident reporting by charities—when to report

Practice Notes

This Practice Note is the first of two Practice Notes on serious incident reporting by charities. Practice Note: Serious incident reporting by charities—how to report and manage the incident explains how to make a serious incident report once it has been determined that an incident should be reported (including the timing of reporting), and how the charity should manage the incident. This Practice Note covers serious incident reporting by charities in England and Wales. It explains:•what serious incident reporting is and the rationale for the regime•the legal and regulatory framework for serious incident reporting•what constitutes a ‘serious incident’, including the main categories of incidents that should be reported to the Charity Commission•how the regime applies to incidents involving partner organisations•who should decide whether to report a serious incident, and•possible outcomes of making a serious incident report•a practical checklist of steps and points to consider when an incident

Private Client