We are pleased to launch Charity and Philanthropy Focus, a new newsletter, sharing practical insights on the issues we see affecting charities, trustees and philanthropic organisations. We hope you enjoy this first edition and, if a topic raises a question,
More about Charity & Philanthropy Focus – May 2026What has changed and why it matters? The “charitable purposes soft opt‑in” came into force on 5 February 2026 as part of the Data (Use and Access) Act 2025, which amended the rules under the Privacy and Electronic Communications Regulations
More about ICO publishes “soft opt in” guidance – so what should charities do now?The good news? The SORP continues to allow flexibility and recognises that full public disclosure isn’t always the right answer. Telling the story SORP 2026 expects trustees to explain grant making clearly in the trustees’ annual report and in the
More about Grant making disclosures under SORP 2026: transparency without riskAt one level, nothing has changed. Trustees have always been responsible for their charity’s fundraising. But in another sense, this update reflects a continued shift towards clearer expectations of active board oversight. To understand why this matters, it helps to
More about Fundraising governance: a compliance journeyMoving beyond “What to avoid” For many charities, the starting point has been to avoid certain types of investments. That remains relevant, but it is only one part of the picture. Trustees are now being asked a broader question: not
More about Aligning capital with purpose: a practical guide for trusteesBACKGROUND The Company was a small local general practice with around 20 or so employees which provided a full range of accountancy and taxation services to a wide variety of clients predominantly in the SME sector. The Company acted for
More about HSJ Consultancy LimitedBackground Mr McKavney was a protected person under the Electricity (Protected Persons) (England and Wales) Pension Regulations 1990 (the EPP Regulations) and was originally employed by Magnox Electric Ltd. In 2005, his employment transferred from Magnox to Serco under TUPE.
More about TUPE Transfers are not retirement: High Court clarifies early pension triggersBan on upwards-only rent reviews: Act receives Royal Assent, but the commencement date is yet to be confirmed The Government has implemented the surprise ban on upwards-only rent reviews (“UORRs”) in commercial leases that was tucked away in a bill
More about Quarterly in Advance: Commercial Real Estate – What is on the Horizon?KEY TAKEAWAYS New rules will require disclosure of contractual control agreements over land. A wide range of development-related rights will be caught. Key details must be submitted to the Land Registry within strict deadlines. Information will become publicly accessible, increasing
More about New transparency requirements for Contractual Control AgreementsThe reforms to Agricultural Property Relief (APR) and Business Property Relief (BPR) are now in force, fundamentally changing the inheritance tax (IHT) treatment of certain business and agricultural assets. With 100% relief now effectively capped at £2.5 million, tax planning
More about In Trust – May 2026