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Autumn Statement 2016 - Highlights
  • Macfarlanes LLP
  • United Kingdom
  • November 23 2016

We have set out below our initial thoughts on the Chancellor's Autumn Statement today and the impact of the key announcements affecting private


Small Donations Bill passed to House of Lords
  • Birketts LLP
  • United Kingdom
  • November 17 2016

The Small Charitable Donations and Childcare Payments Bill has now been passed by the House of Commons to the House of Lords, after proposals to


Making a success of the new charity fund structure
  • Eversheds
  • United Kingdom
  • October 21 2016

In the March 2015 budget, the Chancellor of the Exchequer announced that a new category of FCA authorised funds would be introduced exclusively for


Charities (Protection and Social Investment) Act 2016: In force!
  • Berwin Leighton Paisner LLP
  • United Kingdom
  • August 25 2016

Some provisions of the Charities (Protection and Social Investment) Act 2016 (the “Act”), including the new statutory social investment power, are now


Lajvér Meliorációs Nonprofit Kft - CJEU provides guidance on “economic activity”
  • RPC
  • European Union, United Kingdom
  • August 24 2016

The Court of Justice of the European Union (CJEU) in Lajvér Meliorációs Nonprofit Kft. has concluded that a non-profit company that only engaged in


Friends of the Earth - payments made by supporters of a charity were donations and not consideration for the supply of a magazine and other benefits
  • RPC
  • United Kingdom
  • July 28 2016

In Friends of the Earth Trusts Limited v HMRC, the FTT has held that payments made by supporters of a charity were donations and not consideration


Brexit - it will affect charities too!
  • Berwin Leighton Paisner LLP
  • European Union, United Kingdom
  • July 5 2016

The impact of Brexit is likely to be felt heavily by the charitable sector. Charities are businesses (albeit tax-privileged) and will encounter the


Good causes, bad publicity? - Didier Drogba and the importance of understanding your legal duties as a charity trustee
  • Farrer & Co LLP
  • United Kingdom
  • July 4 2016

The former Chelsea and Ivory Coast footballer Didier Drogba made a huge impact on the pitch, with his goals bringing trophies to west London. He has


Keep Calm and Carry On: Philanthropy After Brexit
  • Patterson Belknap Webb & Tyler LLP
  • European Union, United Kingdom
  • June 28 2016

On June 23, the people of the United Kingdom voted to leave the European Union. The decision to leavecommonly known as “Brexit”has dominated


Charities (Protection and Social Investment Act) Act - Changes to the Bill
  • Eversheds
  • United Kingdom
  • June 10 2016

The Charities (Protection and Social Investment) Bill 2016 ("the Bill") received Royal Assent on 16 March 2016. In our previous article (Changes to