Charitable organisations in England can obtain a mandatory 80% reduction in business rates on any property it occupies and uses wholly or mainly for charitable purposes, with local authorities able to offer a further 20% discretionary relief. A recent Supreme Court case (London Borough of Merton v Nuffield Health) has confirmed the test for eligibility for this relief. The case ...

On Tax Administration and Maintenance Day last year two consultations were launched of particular relevance to the charity sector. Firstly there was the announcement of the Government’s future engagement with stakeholders on reforming Gift Aid. It is understood this will involve assessing how administrative burdens can be eased through the use of digital technology, as well as ...

Improving the quality of charity accounts In the Spring 2023 edition of Charity News we reported that OSCR had performed a review of the quality of charity accounts submitted to them. One of the main issues they noted was a failure to include an accompanying trustees’ report that complied with relevant requirements. This has now been followed up with some guidance issued by ...

Charities in England & Wales need to be aware that CCEW has replaced the means by which they can file accounts and annual returns online. The new My Charity Commission Account service went live on 31 July 2023, and access to the previous digital service has been withdrawn. Any charity that is part-way through filing their 2022 annual return on the old system will not be abl ...

The Fundraising Regulator has launched a consultation on proposed changes to the Code of Fundraising Practice. There are two key themes set out in the proposals, to combine and amend the existing rules into principles-based rules, and to replace rules where the Fundraising Regulator is not the lead regulator with signposting of relevant legislation and guidance. They are also ...

A common concern about the charity sector is that too little of the funds raised get spent on performing charitable activities. This issue was recently considered by CCEW when carrying out an inquiry into Hospice Aid UK which had a costly direct mailing agreement with a third-party agency, and discovered that substantial funds being generated were being almost entirely consumed ...

Having an effective system of internal control is a key way in which charities can protect themselves against risks that may arise and safeguard their resources. With the passage of time new risks will emerge and those systems will need to respond and adapt. To help charities with this process CCEW has updated its guidance in CC8 internal controls for charities. The updated gu ...

In our last edition we reported on the reforms set out in the Charities Act 2022 that were due to take effect in the Spring. At the time there was a delay in introducing the changes and we were unable to confirm the date that they took effect from, but we can now confirm that it was 14 June 2023. CCEW has now ensured that its guidance material has been updated for these legisla ...

CCEW has issued revised guidance on Investments following a recent consultation, bringing it up to date for the modern era and ensuring that it reflects recent legal developments such as the recent High Court judgement in the Butler-Sloss case. This guidance is set out in CC14 Investing charity money: guidance for trustees. The key theme of the guidance is the need for trustee ...

Over the course of the summer a number of reports have been issued providing an indication of the state of the charity sector in 2023 after the difficulties of the last few years caused by the pandemic and subsequent cost of living crisis. In July CCEW published two reports based on research carried out earlier this year. The first addressed public trust in charities, and conc ...