Blog archive

An interesting case relating to The Children Investment Fund Foundation (UK) (“CIFF”)  concluded last week...

This recent decision covered a multitude of points which may be of interest for charity trustees...

Whether a charity as a tenant wants to renew its lease, or as a landlord owns property which it leases out, it's important for trustees to realise that a lease renewal may not be as straightforward as simply signing a duplicate of the old lease and changing the dates...

Trading subsidiaries might be established and operated by charities for a variety of reasons...

The Charity Commission for England and Wales, Office of the Scottish Charity Regulator and Charity Commission for Northern Ireland have jointly issued an "enhanced" list of matters of material significance to auditors and independent examiners of charity accounts...

A small but significant number of charities and their wholly owned companies need to take action now to comply with the requirements of the new IR35 rules contained in the latest draft of the Finance Bill 2017...

On 8 March 2017, HMRC published an updated version of its “fit and proper person” model declaration, together with an updated helpsheet...

As the Charity Commission’s guidance “Charities and litigation: a guide for trustees” makes clear, trustees have a variety of factors to consider when deciding whether or not to bring or defend legal actions against third parties...

Two recent case reports from the Charity Commission highlight the need for trustees of grant-making charities to take special care when making grants to non-charitable organisations...

The Financial Conduct Authority (FCA) recently announced a new category of authorised funds, known as Charity Authorised Investment Funds, or CAIFs...

Charity trustees often have high levels of responsibility, and face difficult decisions which impact directly on people’s lives...

A recent appeal case (Stewart & Ors [2016] WWCA CIV 1247 (8 December 2016)) helps to provide some clarity on a charity’s position when it needs to obtain possession of a property where the tenant is claiming protected rights...