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Charitable giving can be a useful part of estate planning, both as an effective way of supporting causes that matter to you and, in some cases, reducing the inheritance tax (IHT) payable on your estate on your death.

A legacy officer's role can involve difficult disputes with families and strong emotions can be aroused. In such disputes intrinsic human interest – and the risk of accompanying media interest – is always there.

The simple position on construction is that brand new buildings may be zero rated if they are residential or are to be used for certain very restricted charitable purposes.

Weekly VAT news from Deloitte UK

2004 saw a number of statutory instruments affecting financial statements and annual reports, with application dates affecting 2005 and 2006 year-ends. All but the smallest companies must now include in their Directors’ Report a ‘fair review of the business’, including analysis using key performance indicators together with disclosure regarding the use of financial instruments.

Many charities and social enterprises are being buffeted by the storm caused by the Covid-19 pandemic. Most will have had to significantly re-organise the way they operate, some will have...

On 20 March 2015 the Law Commission published its second consultation paper on various technical issues in charity law.

Legacy income is critical to many charities' cash flow. One common cause of delay is working out how best to respond to executors who insist on an indemnity before distributing.

A discussion based on whether a charity is carrying on a business for VAT purposes.

How does the Charities Act 2022 change the rules relating to trust corporations, and why is this important?

The Charities Act 2022 was passed on 24 February 2022 but some of its provisions remain in abeyance until commencement is ordered by secondary legislation.

The Charities (Protection and Social Investment) Bill (the 'Bill') was introduced in the House of Lords on 28 May 2015.

SORP refers to 'Statement of Recommended Practice: Accounting and Reporting by Charities’, and it sets out certain 'rules' which, if not followed, render the accounts insufficient as to information given or clarity of presentation.

The impact of coronavirus (COVID-19) has put a tremendous additional work load on board of trustees and senior leaders in charities.

"Alexa, make a donation to my favourite charity" – a command that could become commonplace, as more and more charities are engaging with supporters through voice assist tech.

Scottish charities can be formed using a variety of legal structures, but those which carry on operations themselves (rather than providing funding for other charities) generally fall into two categories - either unincorporated organisations, or companies limited by guarantee.

The Charity Commission is advising charities of changes to audit thresholds which are aimed at reducing the regulatory burden for charities.

The Charity Commission's annual public meeting featured insights from outgoing Chair Orlando Fraser and new Chief Executive David Holdsworth. Key takeaways include the increase in statutory inquiries, challenges facing charities like financial strain, and opportunities in technology like AI. The Commission emphasized fair and consent-based regulation, adapting guidance for trustees, and addressing the declining trend in volunteering.