Charities

This practice note provides guidance on key issues for the day-to-day administration of a charitable incorporated organisation (CIO), including amending a CIO's constitution, obligations to disclose a CIO's name and status, keeping registers and other records, serving documents on a CIO, and accounting and reporting requirements.

This note considers how criminal liability for offences under the Bribery Act 2010 may attach to companies.

This note explains what principles the Serious Fraud Office (SFO) must apply when making decisions about how to deal with cases of suspected criminal activity. In particular, the note examines the various guidelines the SFO must apply, particularly with regard to the Bribery Act 2010.

A practice note giving organisations an overview of some of the legal and practical issues arising from the threat of disruption by pandemic influenza and other civil emergencies. Practical Law is grateful to Alexis Roberts, a partner in the Insurance & Reinsurance Group of Pinsent Masons LLP, for his assistance with aspects of this note.

An outline of the financial reporting requirements for charitable companies in England and Wales for financial years beginning on or after 1 April 2008.  

A practice note on how the charity trustees and members of a charitable incorporated organisation (CIO) hold meetings and make decisions.

A note with tables of destinations and origins for the Charities Act 2011 that came into force on 14 March 2012.  

This practice note explains when and why the Attorney General should be a party to litigation involving charities. It also explains the range of practical approaches that the Attorney General may adopt in relation to charity litigation. William Henderson, Serle Court

An introduction to community interest companies (CICs).

A note outlining the law relating to company, business and charity names. It considers the factors to take into account when choosing and registering a company name, the procedure for changing a company name, the disclosure of a company name and the law relating to business names. It also includes details of specific rules relating to names of charities.

Overview of the key legal requirements relating to the execution of deeds and documents under the laws of England and Wales. It reflects the law on execution from 1 October 2009. For details of the law governing execution of deeds and documents before 1 October 2009, see Practice note, Execution of deeds and documents: pre-1 October 2009.

A Practice note on the formalities that apply to land transactions involving charities, in particular the restrictions on disposals imposed by Part 7 of the Charities Act 2011.

A practice note explaining the limits on benefits that an individual can receive from a charity in connection with a donation under the Gift Aid rules.  It covers valuing benefits, connected persons and the relevant and aggregate value tests.  It also discusses the application of the Gift Aid benefit rules to specific benefits common to the charities sector.  This note is supplemental to Practice note, Gift Aid for individuals, sole traders and partnerships: overview.

A practice note about the lower rate of inheritance tax (IHT) of 36% for testators who leave 10% of their net estates to charity (section 7 and Schedule 1A, Inheritance Tax Act 1984). It explains how the 10% test works (with examples), and discusses the implications for testators, personal representatives, trustees, beneficiaries and charities, and how to draft wills for testators who want to benefit from the lower rate. We would welcome subscriber's views on the practical consequences of this legislation, and in particular on the options for testators (see Your views).

A practice note on the measures set out in the Localism Act, which received Royal Assent on 15 November 2011, and their implications for local government. Key measures covered in the note include: The general power of competence. Reforms of the planning system. Changes to local government governance. Reform of the delivery of social housing.  

This note considers the issues a public body may encounter when contracting with or setting up a third sector organisation.

A note explaining how members of a Parochial Church Council (PCC) may become personally liable if their PCC does not enforce rights in respect of chancel repairs.

This legislation tracker is an archive of items removed from PLC Private Client legislation tracker, including Acts where provisions of interest to private client practitioners have been in force for at least a year, Bills that are not proceeding and Law Commission projects where the government has introduced a Bill in Parliament or published a draft Bill for consultation, or where it appears that the government will take no further action.

A note tracking the progress of the Finance Act 2010, Finance (No.2) Act 2010 and Finance (No.3) Act 2010 as a whole, and the progress of specific measures that are of interest to private client practitioners from the 2009 Pre-Budget Report, March 2010 Budget, June 2010 Budget and other announcements to enactment.

A note tracking the progress of the Finance Bill 2012 as a whole and specific tax measures of interest to private client practitioners.  It covers developments from August 2011 to July 2012 inclusive, with links to information on earlier and later developments.

This note highlights the key provisions of the Safeguarding Vulnerable Groups Act 2006 (as amended by the Protection of Freedoms Act 2012) and their effect on employers and other organisations that involve their employees, workers or volunteers in regulated activity with children or vulnerable adults. In particular, the note considers the definitions of regulated activity and the requirements placed on both regulated activity providers (RAPs) and personnel suppliers, including that of providing prescribed information to the Disclosure and Barring Service (DBS). The DBS was formed on 1 December 2012 on the merger of the Criminal Records Bureau (CRB) and the Independent Safeguarding Authority (ISA). Criminal offences that may be committed by RAPs and personnel suppliers who fail to observe their obligations are also considered.

A note considering the legal forms available to a public authority, or other organisation, thinking of setting up a social enterprise.

A note containing links to tax data of interest to individual taxpayers and trustees (including personal representatives).  It covers rates, allowances and time limits for inheritance tax, capital gains tax, income tax and stamp taxes, and tax limits that apply to registered pension schemes and individual savings accounts. It includes links to interest rates on tax paid late and tax overpaid.

A document tracking the development of certain notable pieces of proposed new legislation relating to VAT.

This note covers the information that must be displayed or given by a UK company under the Companies Act 2006 (2006 Act) and the Insolvency Act 1986 (as amended) (1986 Act): At specified locations. In documents and communications. At the request of those they deal with in the course of business. It includes details of  what an individual or partnership should disclose and the additional disclosures required of a charitable company. This note does not cover information that must be supplied to the Registrar of Companies.

This practice note considers which entities are unregistered companies for the purposes of the Unregistered Companies Regulations 2009 and what provisions of the Companies Act 2006 apply to them. It also examines the two-limb test set out in section 1043(1)(b) of the Companies Act 2006 that distinguishes unregistered companies from other types of company for these purposes and looks at the main methods of creating a body corporate.  

A note exploring the legal and practical employment law issues relevant to volunteering and internships (or work experience). The note considers the status of volunteers and interns and whether organisations have any legal obligations towards them (including whether they need to be paid the national minimum wage). It also considers the implications for employers whose employees volunteer in other organisations.