Charities The legacy of classic cars: tax considerations when passing on a prized possession Thu, 16 May 2024 00:00:00 GMT There are over 330,000 ‘classic’ cars in Britain according to a freedom of information request to the DVLA in December 2023, which defines these as being cars that were first registered over 40 years ago. There are several diverse legal exemptions that historic cars can benefit from, including exemption from vehicle excise duty (the often......>> 5804d732-81bf-419f-b96d-87cf9f407820 Updates to the Charities Act 2022: recent changes in charity property law Thu, 25 Apr 2024 00:00:00 GMT Charities play a crucial role in society, and as such, it is essential for charities and their trustees to stay informed about changes in the legal landscape that governs them. The Charities Act 2022 underwent various updates in October 2022 and then again in June 2023. Recently, there have been further changes, with the latest tranche having come into......>> a6a768bb-d8fd-4023-8169-fa0c0baedcef Private schools, the permanent endowment ‘problem’, and VAT on fees Fri, 12 Apr 2024 00:00:00 GMT Changing social attitudes around private schools and their charitable status seem to have contributed to the Labour Party’s proposal to add VAT to private school fees (as well as remove the 80% business rates reduction they currently benefit from as charities). This article considers why this policy has changed, from the initial proposal of removing......>> 342ec7a6-2b3c-49f0-9365-8a46d4e1a5cf Spring Budget 2024 and the impact on charities Tue, 09 Apr 2024 00:00:00 GMT The announcements made on 6 March in the Spring Budget 2024 have left the charity sector, according to Civil, with ‘very few measures to help’. Of course, much of it is speculative as we are in an election year, but what is disappointing to see is the lack of recognition of the way in which the charity sector is propping up......>> 8ab595a1-af2c-42a3-aaec-5820377998a4 Social media: a charity’s friend or foe? Tue, 19 Dec 2023 00:00:00 GMT Charities are often by their very nature involved in highly emotive issues – whether this is aid in a humanitarian crisis, assisting a vulnerable group, or promoting views which others may perceive as controversial. Used well, social media can be a fantastic resource for getting the charity’s message out quickly and punchily – but unwise social media posts......>> 3b81a3c3-f071-4037-bdc3-9a86b2c45c4b How to deal confidently with whistleblowing allegations Wed, 06 Dec 2023 00:00:00 GMT The Charity Commission has published a summary of the whistleblowing disclosures it received about charities for the period 2022 to 2023. The summary shows that there were 327 whistleblowing disclosures over the year. It was the second highest number of disclosures within the last eight years, with the figures demonstrating a steady rise......>> d84209e9-c51b-40b1-b677-979df5bb2496 An introduction to charity corporate foundations Thu, 20 Apr 2023 00:00:00 GMT The number of charity corporate foundations (CCFs) continues to grow, especially in light of the current cost-of-living crisis, providing an effective structure for commercial companies to engage in charitable giving. This article provides an easy-to-understand summary for businesses that may be considering setting one up......>> df1eca27-58ea-478a-99bc-8bd54424ee6d How to structure and manage a charity’s bank accounts Fri, 10 Mar 2023 00:00:00 GMT Charities can be structured in any number of different ways, whether a charitable trust, unincorporated association, a charitable company, or a charitable incorporated organisation, not to mention charitable community benefit societies or charities established by, for example, a Royal Charter. The type of structure is important as it has an impact......>> 81cab6e5-6539-477f-a66a-f012a355bafb Charity Commission regulatory framework: a whistle-stop tour in light of the recent Mermaids case Wed, 30 Nov 2022 00:00:00 GMT The Charity Commission’s regulatory role has been thrown into the media spotlight recently, with the regulatory compliance case opened into the trans rights charity, Mermaids, which has now been escalated into a statutory inquiry. So how does the Commission actually carry out its regulatory role?.....>> c2a4cd6b-de02-4cc0-9cb5-37feca002f18 Batson v Charity Commission – an own goal for the Professional Footballers’ Association Charity? Thu, 24 Nov 2022 00:00:00 GMT In the well-publicised case of Batson v Charity Commission for England and Wales, the High Court has highlighted the power that the Charity Commission has over trustees and presents a cautionary tale to trustees who challenge the Commission’s authority. The case relates to an investigation by the Commission......>> b5ed34b5-1fc4-4efe-99f7-91038014339e