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Common Reporting Standard – what it is, how it affects charities and changes to HMRC's guidance News - Briefing

Date: 02/05/2017 Authors : James Maloney

Last October Julian Smith wrote about the impact of the Common Reporting Standard (CRS) on charities.  Updated guidance, issued in January, has now brought greater comfort on an area of lingering concern – that of the human rights implications of the reporting requirements for some charities.

New law requires large companies – including charitable companies – to report on their payment practices News - Briefing

Date: 02/05/2017 Authors : Rachel Holmes, Philip Reed

In an attempt to encourage companies to settle invoices promptly, Parliament has passed The Reporting on Payment Practices and Performance Regulations 2017, which require large companies to publish information about their payment practices and performance twice a year. How will this affect...

"Stronger charities for a stronger society": the House of Lords Select Committee on Charities publishes its recommendations News - Briefing

Date: 02/05/2017 Authors : Elizabeth Jones, Rachel Holmes

Last May, the House of Lords appointed a Select Committee to consider issues related to sustaining the charity sector and the challenges of charity governance. The Committee published its 156 page report  at the end of March. The report focuses on charities in England and Wales and on the interes...

Charity Tax – Round-up of key developments News - Briefing

Date: 12/04/2017 Authors : Elizabeth Jones, Charlotte Black

Three significant changes (or expected changes) to charity tax legislation and HMRC guidance are considered in this update: the revised HMRC guidance on the "fit and proper person" test that charity trustees and senior managers must meet, the amendments to the Gift Aid donor benefit rules, and th...

Data Protection: making sure your charity gets it right News - Briefing

Date: 12/04/2017 Authors : Owen O'Rorke

Recent decisions by the Information Commissioner's Office (the ICO), fining a series of high-profile charities and seemingly condemning certain longstanding fundraising activities as unlawful, have confirmed for some what they long suspected: that data protection law has taken over the siege on t...

Contested legacies: a changing landscape News - Briefing

Date: 12/04/2017 Authors : Joanna Poole, Charlotte Fraser 

The recent case of Ilott v The Blue Cross and Others (formerly Ilott v Mitson ) has thrown the spotlight on claims brought by disappointed family members under the Inheritance (Provision for Family and Dependants) Act 1975 (the 1975 Act ).

Fundraising Regulator publishes guidance on the use of personal information for fundraising purposes News - Briefing

Date: 11/04/2017 Authors : Rachel Holmes

In February, the Fundraising Regulator published a suite of papers under the heading "Personal Information and Fundraising: Consent, Purpose and Transparency"

Almshouses – what rights do residents have? News - Briefing

Date: 08/03/2017 Authors : Mark Gauguier, Rachel Holmes

In a recent case, the Court of Appeal affirmed that almshouse residents do not have the rights of tenants. It also ruled that almshouse beneficiaries cannot validly claim that denying them tenancy status amounts to a discriminatory breach of their human rights.

Reviewing the Code of Fundraising Practice News - Briefing

Date: 08/03/2017 Authors : James Maloney

On 3 February 2017, the Fundraising Regulator announced its first consultation on the Code of Fundraising Practice (the Code ).  The consultation will run until the end of April 2017.

Charity Commission decision: the Temple of the Jedi Order News - Briefing

Date: 08/03/2017 Authors : Rachel Holmes, Philip Reed

Just before Christmas the Charity Commission published its decision to refuse the Temple of the Jedi Order's ( TOTJO ) application for registration as a charity. As it turned out, this decision on a Star Wars-based faith was the unexpected showcase for the Commission's latest thinking on the...

Gift Aid declarations – a new role for digital giving platforms News - Briefing

Date: 08/03/2017 Authors : Rachel Holmes

From 6 April 2017, it will be possible for intermediaries, such as online giving platforms, to make Gift Aid declarations on behalf of donors using their services.

Summary of recent Charity Commission Inquiry Reports News - Briefing

Date: 08/03/2017 Authors : Emma James

Charities, culture and VAT – the tale continues News - Briefing

Date: 31/01/2017 Authors : Rachel Holmes

Several years ago, the British Film Institute ( BFI ) appealed to the Tribunal against HMRC’s refusal to repay VAT that it had charged on cinema tickets. BFI argued that the films fell within the cultural services exemption of the VAT Directive. This exemption applied to "certain cultural service...

Fundraising Regulator publishes the final plans for the Fundraising Preference Service News - Briefing

Date: 31/01/2017 Authors : Rachel Holmes

In October 2016, we reported on the consultation proposals for the Fundraising Preference Service ( FPS ). The Regulator has now published its decision on what the FPS will look like – and it has opted for a much simpler service than that envisaged by the FPS Working Group.

Government publishes new draft Gender Pay Gap Regulations News - Briefing

Date: 31/01/2017 Authors : Eleanor Rowswell

The new Regulations , which require employers with at least 250 employees to publish annual information on their gender pay gap, are expected to come into force on 6 April 2017. They have been amended following a consultation on its previous version.

The subject access right: keeping charities on their toes News - Briefing

Date: 31/01/2017 Authors : Owen O'Rorke

If your charity has already been in receipt of a “subject access request” from a difficult or demanding individual, or perhaps an employee in unfortunate circumstances, then you will need no reminding of how burdensome (and time-consuming) it can be. Here follows a quick reference guide to this...

Charities and groups of companies: lessons to learn and pitfalls to avoid News - Briefing

Date: 31/01/2017 Authors : Siobhan Jones, Rachel Holmes

A recent Charity Commission inquiry report offers a number of lessons to charities involved in group structures.

Not-for-profit governance: Consultation launched on changes to the governance code News - Briefing

Date: 31/01/2017 Authors : Anne-Marie Piper, Elizabeth Jones

It is perhaps little surprise that changes are proposed to the sector's governance code after a difficult couple of years for the sector with widespread attacks from the press on issues ranging from remuneration of senior staff to fundraising. This article considers the principles identified in t...

A new tax relief for museums and galleries - the Treasury consults News - Briefing

Date: 09/11/2016 Authors : Rachel Holmes

At Budget 2016, George Osborne announced that the Government would be introducing a new relief for temporary and touring exhibitions. As a next step, the Treasury issued a consultation, outlining the basic framework and seeking feedback on whether the proposals would achieve the Government's aims...

Disqualification, warnings and fundraising – more of the Charities (Protection and Social Investment) Act 2016 comes into force News - Briefing

Date: 09/11/2016 Authors : Rachel Holmes

The following sections of the 2016 Act are now in force.

HMRC consulting on draft regulations for the calculation, payment and recovery of the Apprenticeship Levy News - Briefing

Date: 09/11/2016 Authors : Rachel Holmes

As you may know, the Apprenticeship Levy is a new levy, to be introduced next April, that will be paid by employers to fund apprenticeships. The rate will be 0.5% of an employer's payroll, but each employer will receive an allowance of £15,000 to offset against their Levy payment. In effect this...

Making the Gift Aid Small Donations Scheme more user-friendly News - Briefing

Date: 09/11/2016 Authors : Rachel Holmes

In the 2015 Autumn Statement, the Government announced that it was bringing forward a review of the Gift Aid Small Donations Scheme ( GASDS ). This announcement was prompted by figures showing that take-up of the scheme was disappointingly low. A Call for Evidence was issued in December 2015, and...

Is your charity running a business? News - Briefing

Date: 09/11/2016 Authors : Charlotte Black

The application of VAT law to charities appeared to turn a corner in September when the Court of Appeal decided in favour of HMRC in the case of Longridge on the Thames v HMRC [2016] EWCA Civ 930. The judgment revises the criteria for determining whether, for VAT purposes, a charity is carrying o...

New duties to report and act on child abuse? News - Briefing

Date: 14/10/2016 Authors : Rachel Holmes

In its consultation paper "Reporting and acting on child abuse and neglect", the Government is asking for views on the possible creation of two new legal duties: a duty for certain organisations/practitioners to report abuse or neglect to the local authority if they know or have reasonable cause ...

Detailed proposals for Fundraising Preference Service announced News - Briefing

Date: 14/10/2016 Authors : Rachel Holmes

Of all the proposals that came out of last year's fundraising review, the Fundraising Preference Service ( FPS ) was the most controversial, with many feeling that it unfairly targeted the charity sector. However, calls for the Government to overlook this recommendation went unheeded and a Workin...

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