News

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 ...

From 4 March 2024, there’ll be new rules for registered office addresses which mean companies must have an ‘appropriate address’ as their registered office at all times. An appropriate address is one where: any documents sent to the registered office should be expected to come to the attention of a person acting on behalf of the company; any documents sent to that address c ...

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 ...

In a nutshell From 1 April 2023, the rules have changed from 51% related companies back to the associated company rules. Prior to 1 April 2023, companies were connected if one company had at least a 51% shareholding in another company.  The new rules result in more companies being connected compared to the old 51% shareholding companies. Why does this matter? The result may ...

Probate and estate administration is the financial and legal process which takes place after someone has died. The purpose is to make sure all relevant taxes are collected, money owing to creditors is paid, debts owed to the deceased are collected and the remaining assets from the estate are distributed to the relevant beneficiaries. To find a Probate record online you can vis ...

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My Charity Commission Account service went live on 31 July 2023, and access to the previous digital service has been withdrawn.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 ...

Are you a director of a limited company? If yes, you should check if you are required to register for Self-Assessment and if your personal tax return includes the relevant income from your company, along with other income you have received in the year. Who should apply for Self-Assessment? Company Directors are required to file Self-Assessment Tax Returns if the following ap ...

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 ...

Before Probate is granted

In general, a Will is a private document until a Grant of Probate is issued. While the testator is still alive, nobody other than the testator is entitled to receive a copy of the Will.

Following the testator’s death, unless and until Probate is granted, the Will remains a private document although the Executors named in the Will are entitled to see it. 

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 ...