ArticleRevised Charity Commission GuidanceThe Charity Commission has released revised guidance entitled ‘Charities and Investment Matters: a guide for trustees’ (CC14). United KingdomCorporate/Commercial LawWithers LLP
ArticleSecond Circuit Declines To Adopt "Extreme Departure" Standard For Materiality Of Omissions In Public Filings'On June 21, 2017, the U.S. Court of Appeals for the Second Circuit declined to follow the First Circuit's materiality standard for requiring the disclosure of interim financial documents in an SEC...United KingdomCorporate/Commercial LawWithers LLP
ArticleSmall Charitable Donations Bill: What Does It Really Mean For Charities?The Small Charitable Donations Bill proposes a ‘Gift Aid Small Donations’ scheme that will allow charities and Community Amateur Sports Clubs (‘CASCs) to claim a type of Gift Aid on small donations. United KingdomCorporate/Commercial LawWithers LLP
ArticleSociety LotteriesOn 24 July 2014 the House of Commons Culture, Media and Sport Committee launched an inquiry into society lotteries.United KingdomCorporate/Commercial LawWithers LLP
ArticleThe Charity Commission Launches Welcome Packs For New TrusteesThe Charity Commission launched a new initiative in April to engage and inform new trustees of their responsibilities. United KingdomCorporate/Commercial LawWithers LLP
ArticleThe Charity Commission Responds To Open Letter On Equality Act 2010 And Charity GovernanceLast year's Supreme Court ruling that that the terms 'woman', 'man' and 'sex' in the Equality Act 2010 refer to biological sex has caused confusion within the charity sector...United KingdomCorporate/Commercial LawWithers LLP
ArticleThe Freedom Of Information Act 2000 – For Charities Too?The Freedom of Information Act 2000 ('FOIA') established a statutory right for members of the public to request certain information from public authorities. United KingdomCorporate/Commercial LawWithers LLP
ArticleThe Importance Of Public Benefit In Annual ReportsSince 2008, registered charities have been required to include a report on how the charity is meeting the public benefit requirement in their Trustees’ Annual Report. Registered charities must explain what their charitable aims are and what they have done to carry out these aims, in addition to an explanation of who the intended beneficiaries are and how they have actually benefited in practice.United KingdomCorporate/Commercial LawWithers LLP
ArticleUK Charity Regulator Serves Calderdale Council With An Official WarningThe Charity Commission has issued its first Official Warning to Calderdale Metropolitan Borough Council for failing to fulfill its trustee duties for 13 charities, including local parks and libraries. The council neglected to file overdue annual returns and did not comply with a 2023 action plan, risking further regulatory actionUnited KingdomCorporate/Commercial LawWithers LLP
ArticleUK Government Response To The Kruger Review: Review Of Charity Classification And The National Lottery Community FundOn 2 February 2022, the UK Government published its response to the 2020 Kruger Review, which outlined 20 recommendations for how the UK's voluntary sector could contribute to its recovery from the COVID-19 pandemic.United KingdomCorporate/Commercial LawWithers LLP
ArticleUK Trust Register - December 2017If you are a trustee of a UK resident trust or of a non-resident trust which has UK assets or UK source income you may need to take action before 5 January 2018. United KingdomCorporate/Commercial LawWithers LLP
ArticleUS Corporate Law News: New Rules Announced For US Border Inspection Of Electronic DevicesThe U.S. Customs and Border Protection issued new rules under its directive governing border searches of electronic devices. United KingdomCorporate/Commercial LawWithers LLP
ArticleVoluntary Trustees And Litigation CostsIf charity trustees are volunteers it may be inappropriate to award costs against them in litigation, however it would not be inappropriate merely because their opponent can afford his own costs.United KingdomCorporate/Commercial LawWithers LLP
ArticleWithers' Charity Legacy Team Wins £1.9m Legacy Dispute Involving Animal CharitiesMs Midworth drafted her will in 1994 and died in April 2022. In her will, she left her estate to a number of animal charities including British Camelids Limited...United KingdomCorporate/Commercial LawWithers LLP
ArticleFirst Convictions For The SFO Under The Bribery Act 2010The Serious Fraud Office has successfully prosecuted three individuals for a fraud worth approximately £23 million, including securing its first convictions under the Bribery Act 2010.United KingdomCriminal LawWithers LLP
ArticleHMRC Investigations: Code Of Practice 9HMRC's Code of Practice 9 (COP9) offers taxpayers suspected of deliberate tax fraud an opportunity for voluntary disclosure, ensuring a civil settlement with no criminal prosecution or public exposure. The process involves cooperation, payment of dues, and guidance from specialists to minimize disruptionUnited KingdomCriminal LawWithers LLP
ArticleHMRC Investigations: Code Of Practice 9Not all tax fraud in the UK results in a criminal investigation and prosecution. HMRC still have discretion to offer taxpayers whom they suspect have been involved in deliberate fraud an opportunity...United KingdomCriminal LawWithers LLP
ArticleThe Economic Crime And Corporate Transparency Act: What Do UK Employers Need To Know?The ECCTA is introducing wide-ranging reforms aimed, among other things, at tackling economic crimes (which the Government says make up over 40% of crime in the UK).United KingdomCriminal LawWithers LLP
ArticleUK Safeguarding Provisions In The Crime And Policing BillThe Crime and Policing Bill, which has recently had its second reading in Parliament, is set to introduce a range of measures to tackle anti-social behaviour...United KingdomCriminal LawWithers LLP
ArticleVetting And Barring Scheme And The Criminal Record RegimeOn 11 February 2011, the Home Office released their proposals for reform of the Vetting and Barring Scheme (the ‘VBS') and criminal record regime.United KingdomCriminal LawWithers LLP