Charities

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Charities guidance:

BREXIT: As of 31 January 2020, the UK is no longer an EU Member State, but has entered an implementation period during which it continues to be treated by the EU as a...

Practice Note

What is a company's constitution? A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as including: • the company’s articles of association, and...

Practice Note

A school in the maintained school sector can convert to independent academy status under the Academies Act 2010. Conversion arises once a conversion order is made by the...

Practice Note

Much of the information reported in a charity's accounts and filed with the Charity Commission is accessible on the Commission's public register of charities. Bank...

Practice Note

Produced in partnership with Tessa Park of Kingston Smith. This Practice Note outlines the provisions of the Companies Act 2006 (CA 2006) relating to the annual accounts...

Practice Note

This Practice Note introduces the laws and regulations governing advertising in general and covers: • Regulatory regime overview • Non-broadcast advertising • Broadcast...

Practice Note

An agreement for lease is an agreement entered into by a property owner or landlord and a tenant, under which the tenant agrees to enter into a lease in respect of the...

Practice Note

This practice note considers, from an English law perspective, the legal issues relating to 'ambush marketing'. The term 'ambush marketing is used to describe promotional...

Practice Note

This Practice Note summarises the procedure to amend or change a company’s articles of association in accordance with the Companies Act 2006 (CA 2006). Why amend the...

Practice Note

Trustees can come in all shapes and sizes. For instance they can be both individual and corporate or even be a local authority. However, there are limitations on certain...

Practice Note

A benevolent fund is an institution, including a body of trustees, which holds funds on trust for the purpose of relieving poverty amongst a defined group of individuals....

Practice Note

Charities want to borrow funds for many purposes, even if just to assist in cash flow situations or, perhaps, for investment purposes. However, apart from the potential...

Practice Note

Bankruptcy restrictions Following an order for bankruptcy, the bankrupt person is prohibited form a number activities for a period of 12 months while the order is in...

Practice Note

Why you need to manage this risk The Bribery Act 2010 (BA 2010) came into force on 1 July 2011. It includes corporate offences of failure to prevent bribery and...

Practice Note

Discretionary relief Under section 47 of the Local Government Finance Act 1988 (LGFA 1988), charities occupying commercial property qualify for a mandatory 80% discount...

Practice Note

Empty properties: rates With effect from 1 April 2008 there is: • 100% relief for a qualifying industrial hereditament for the first six months that they are empty...

Practice Note

If a charity is proposing to buy property, there are a number of issues that the charity trustees must consider. In this context, ‘charity trustees’ means the persons...

Practice Note

The concept of the ‘charity trustees’ as the charity’s decision-makers, ie the persons in control of the management and administration of the charity as stated in section...

Practice Note

Gift Aid donations to a charity are an essential part of their income but the tax repayment advantage that they offer can also be abused. HMRC are particularly concerned...

Practice Note

It sometimes happens that charity trustees or the executors of a will containing a gift for charitable purposes find themselves under a moral obligation to allow the...

Practice Note

Gifts to Specified Charities When drawing up a will which includes one or more gifts to individual charities, extra care and thought is needed. The last thing the...

Practice Note

Gifts to Specified Charities When there is a gift to a specified charity there are a number of areas that should be checked carefully and precautions taken....

Practice Note

What is a charitable incorporated organisation (CIO)? A charitable incorporated organisation (CIO) is a form of legal entity that is only available to charities. A CIO: •...

Practice Note

What is a charitable incorporated organisation (CIO)? A charitable incorporated organisation (CIO) is a form of legal entity that is only available to charities. A CIO: •...

Practice Note

It has been Government policy for centuries to encourage charitable giving. Tax relief plays a key role in this policy. Charities (defined as either corporate bodies with...

Practice Note

Charitable appeals are commonplace but it is often not appreciated that, when members of the public contribute to an appeal for purpose which is charitable in law, a...

Practice Note
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