Investment and finance

Investment and finance 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

UPDATE: In his 2015 Budget, the Chancellor announced that new investment vehicles for charities, Charity Authorised Investment Funds, will be introduced, but there is no...

Practice Note

There is no reason why a charity cannot appointment a manager to deal with its investments and general assets. In the case of Common Investment and Common deposit funds,...

Practice Note

Many charities have responded to public pressure to ensure that what they invest in has an ethical basis. That is a laudable motive but may run into difficulties where...

Practice Note

Although many charities will wish to organise and deal with their own investments, such will be beyond the capabilities of others either because of lack of available...

Practice Note

For those charities with a permanent endowment, special investment criteria apply. Put simply, 'permanent endowment' means any asset of a charity which is retained for...

Practice Note

Most charities will have some form of liquid assets and a desire to maximise the investment potential of those assets. In this context, it is essential that trustees are...

Practice Note

Investment and trading There are a number of ways that charities can receive their income, and investment must be distinguished from trading. Sometimes the distinction is...

Practice Note

Previously charities had to have sole control over their investments but with the advent of the Trustee Act 2000 (TrA 2000) came the opportunity for charities to join...

Practice Note

This Practice Note considers the impact of the coronavirus (COVID-19) pandemic on charities and provides answers or guidance on some of the main issues arising for...

Practice Note

This Practice Note considers the acts typically carried out by companies in the context of finance transactions and covers the steps which can be taken to investigate the...

Practice Note

This Practice Note which provides information on the type of acts an unincorporated association, its members or officers may perform in a finance transaction. Any...

Practice Note

It is not only banks and financial institutions that enter into derivative transactions. The types of entities seeking to enter into derivative transactions can vary...

Practice Note

What is a trading subsidiary? A 'trading subsidiary' is a company owned and controlled by a charity, or occasionally several charities, which has been incorporated in...

Practice Note
Trending Topics
In-House COVID-19