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HMRC publishes guidance on the Museums and Galleries Exhibition Tax Relief News - Briefing

Date: 22/06/2018 Authors : Laetitia Ransley

HMRC has updated its guidance on creative industry tax reliefs from Corporation Tax to provide further clarity on the operation of Museums and Galleries Exhibition Tax Relief (MGETR).

Charities that are connected with non-charitable organisations: Maintaining your charity’s separation and independence News - Briefing

Date: 21/06/2018 Authors : Anne-Marie Piper

Charities that are connected with non-charitable organisations: maintaining your charity’s separation and independence” is the title of draft guidance which was put out for consultation by the Charity Commission in February. There have been a number of recent cases in which the Commission’s...

Easing the pain for charities exiting pension schemes News - Briefing

Date: 21/06/2018 Authors : Graham Williams

In recent years, the "employer debt" legislation for pension schemes has become a major headache for many charities and other voluntary sector bodies. Now, the Department for Work and Pensions has introduced a new mechanism that allows an employer to leave a multi-employer pension scheme, without...

Online charity advertising – the wrangle over VAT News - Briefing

Date: 21/06/2018 Authors : Charlotte Black

Many charities advertise to raise awareness of their cause and promote giving and  they are generally afforded relief from VAT on their advertising costs. However, it has become apparent that HMRC now questions the availability of VAT “zero rating” when charities advertise on third party online...

When your trading subsidiary pays your trustees – a recent Charity Commission inquiry News - Briefing

Date: 21/06/2018 Authors : Rachel Holmes

Many readers will be aware of the Charity Commission's current consultation on arrangements between charities and connected non-charitable organisations. One issue covered in that consultation (on page 11) is the need for charity boards to authorise fees that will be paid by a trading subsidiary ...

“NOM’s the word”: Supreme Court rules on oral variation to contract News - Briefing

Date: 19/06/2018 Authors : Jonathan Came

It is well-established law that parties to a contract may vary its terms by agreement, provided that such a variation is supported by consideration (unless executed as a deed), and that the parties observe any formal requirements specified under the contract. In the recent case of Rock Advertisin...

Some sites come with too high a price: Why securing a site might undermine profit News - Briefing

Date: 19/06/2018 Authors : Anthony McNamee

The case of Parkhurst Road Limited v Secretary of State for Communities and Local Government and the London Borough of Islington has attracted considerable attention. It stemmed from the London Borough of Islington (LBI) refusing planning permission for a housing development at Parkhurst Road (a...

Damages for breach of restrictive covenant News - Briefing

Date: 19/06/2018 Authors : Graham Anderson

Background In Wrotham Park Estate v Parkside Homes , the defendant built a housing development in breach of a restrictive covenant. The claimant was awarded damages based on the hypothetical sum it could have charged to release the covenants, calculated as a share of the defendant's profits. This...

May an LPA consider mitigation measures when deciding if an Appropriate Assessment is required? News - Briefing

Date: 19/06/2018 Authors : Jay Sattin

The Conservation of Habitats and Species Regulations 2017 require consideration of the impacts of a plan or project on a European site. Plans or projects include development plans and proposals for new development. The process is referred to as a Habitats Regulation Assessment ("HRA") and has...

Highways - a turning point in legal liability? News - Briefing

Date: 19/06/2018 Authors : Andrew Wade

It is a common enough scenario: a driver's vision at a 'T' junction is obscured by an obstruction on the adjacent land. The driver pulls out and an accident ensues. It could even be the adjacent land is a development site. Who is to blame?

The worst case scenario: Court of Appeal clarifies the extent of the duty to explain risks of a product to customers News - Briefing

Date: 19/06/2018 Authors : Kate Allass, Jolyon Connell

Summary The Court of Appeal has considered the duty of banks selling financial products to business customers to explain the extent of the risks involved. In this briefing note, Jolyon Connell and Kate Allass review the decision in Property Alliance Group Ltd v The Royal Bank of Scotland Plc [201...

Agreements for the promotion and sale of development land News - Briefing

Date: 13/06/2018 Authors : Paul Krafft, Rachel Lewis 

The message from the government is clear: the housing market is broken and more homes need to be built. The need for houses provides significant opportunities for religious organisations which have surplus land. This article focuses on the building of houses on open land, such as playing fields,...

AML - more changes, more transparency News - Briefing

Date: 24/05/2018 Authors : Debbie Pennington, Katy Ruddell, Nicola Pomfret

Trustees and professional advisers will already be feeling the compliance burden placed on them following the implementation of the Fourth Anti-Money Laundering Directive ( MLD4 ). The Fifth Anti-Money Laundering Directive ( MLD5 ) extends the scope of MLD4 and introduces greater transparency.

Structuring for Success: Investing tax-efficiently in UK businesses News - Briefing

Date: 23/05/2018 Authors : James Bromley

1. Background 1.1 Notwithstanding various recent legislative changes, the UK remains a ‘business-friendly’ jurisdiction in which to invest from a tax perspective. Most notably, non-UK residents will still not normally be liable for any UK tax on income and capital gains they receive from UK...

Updated DfE Guidance and our Peer-on-Peer Abuse Toolkit for Schools News - Briefing

Date: 23/05/2018 Authors : Shehnal Amin

FCA Business Plan 2018/19 News - Briefing

Date: 18/05/2018 Authors : Nandini Sur, Andy Peterkin

The Financial Conduct Authority ( FCA) published its annual business plan for 2018 and 2019 on 9 April 2018 ( Business Plan ). The Business Plan sets out the FCA’s main areas of focus for the year ahead, which naturally include UK’s withdrawal from the EU ( EU Withdrawal ) and continues to includ...

Charity Commission opens two statutory inquiries relating to teacher’s conviction for terrorism offences News - Briefing

Date: 17/05/2018 Authors : Sarah Gill

Umar Haque was employed part-time at the Lantern of Knowledge Educational Trust, an independent boys secondary school in East London. He also taught evening classes at the Essex Islamic Academy (known as the Ripple Road Mosque) in Barking. Both are registered charities. At his recent criminal...

Government consultation – the independent school standards and enforcement action News - Briefing

Date: 17/05/2018 Authors : Jonathan Eley

In 2015, the Government introduced a new set of independent school standards , covering eight areas of education including amongst other things: quality of education; suitability of staff; and handling of complaints. Further details about these can be found in our briefing from the time, here.

Can a school dismiss a head teacher for failing to disclose material information? A reminder of the law on unfair dismissal News - Briefing

Date: 17/05/2018 Authors : Alice Yandle

It is not every day that the Supreme Court concerns itself with a case about a school, so it is worth commenting on it when it does. The most recent one – Reilly v Sandwell Metropolitan Borough Council – concerned the dismissal of a head teacher for failing to disclose her (non-romantic)...

When All Is Said And Done: Foreign pre-nuptial agreements get a much-needed boost in England News - Briefing

Date: 14/05/2018 Authors : Nicholas Bennett

It is a terrible temptation when writing about Sweden to shoehorn in references to ABBA. As my title shows, in this year of their reunion I certainly couldn’t resist. The song in question comes from their final studio album, The Visitors , released in 1981. This showed the band in more serious...

Latest remedies from the FCA's Asset Management Market study: new remedies set out in Policy Statement 18/8 News - Briefing

Date: 25/04/2018 Authors : Grania Baird, Fiona Lowrie

Earlier this month the Financial Conduct Authority (FCA) published its latest remedies associated with the Asset Management Market Study (AMMS) in a Policy Statement ( PS18/8 ).

GDPR – 4 weeks to go: what must your organisation have done before 25 May, and what may be able to wait? News - Briefing

Date: 25/04/2018 Authors : Henry Sainty

With four weeks to go until GDPR comes into force, data controller organisations of all shapes and sizes may be feeling some anxiety as to whether they are yet fully compliant, or more realistically, whether they have done enough preparation work to satisfy the ICO – should it come calling – that...

950 Years Young: News - Briefing

Date: 23/04/2018 Authors : Charles Anderson

Charles Anderson provides a brief history of the City of London's property market as well as an overview of the city's planned developments and restrictions in STEP Journal, Vol 26, Issue 3. This article was first published in the 10 April edition of STEP Journal, Vol 26, Issue 3, and is reproduc...

The current proposals for replacement of LIBOR - can we see clearly now? News - Briefing

Date: 17/04/2018 Authors : Marc Glancy, Suzanne Conticelli

Following the much publicised LIBOR manipulation scandal, the reform of LIBOR has been a key focus for the Financial Conduct Authority (the FCA ) and other financial regulators in key financial markets. Notwithstanding reforms to the calculation and submission process for LIBOR implemented in...

Rural Estates Newsletter Spring 2018 News - Briefing

Date: 09/04/2018 Authors : James Maxwell

Running in the park this morning, for some reason I found myself reminiscing about the film, Dead Poets Society, in which Robin Williams plays John Keating, an unorthodox English teacher, who inspires pupils of a bleak and authoritarian school to think imaginatively, to challenge conventions and,...

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