Insight Hub

• 30 March 2022

Dixcee Fast joins Anderson Strathern as partner

• 30 March 2022
• | Alison Pryde

Spring Statement 2022 at a glance

Chancellor Rishi Sunak revealed the contents of his Spring Statement on 22nd March.

• 30 March 2022
• | Christina Abbott

Separated parents: Navigating school holidays

During the school year, you probably already have a schedule that works for you and your family. But, the school holidays can throw everything off track. With the holidays approaching you may be wondering how to manage childcare arrangements, travel abroad, holiday activities and more.

• 28 March 2022
• | Victoria Simpson

Gift Aid Changes following the Spring Statement

The Chancellor of the Exchequer Rishi Sunak announced at the Spring Statement that the rate of basic rate income tax in the UK will be reduced from 20% to 19% with effect from 6 April 2024. This will of course have a serious longer term impact on the charity sector and community amateur sports clubs (CASC) as Gift Aid is linked to the basic rate of income tax. 

• 28 March 2022
• | Victoria Simpson

The effect of financial sanctions on charity trustees

The Charity Commission for England and Wales opened an inquiry on 16 March this year into the Genesis Philanthropy Group (GPG). GPG is an English registered charity set up in 2018 that operates globally to educate the public in the arts, culture and heritage of the Jewish people. One of its objectives as stated on its website is to strengthen the Jewish identity of Russian speaking Jews worldwide. GPG launched a £10m appeal for emergency

• 28 March 2022
• | Fiona McKinnon

Consumer behaviour – key retail and restaurant sector trends for 2022

The pandemic forced the retail industry to quickly adapt with more high street businesses opening online, click and collect orders continuing to gain popularity and expand. Consumers became completely connected with the convenience of online sales and quick delivery regardless of the sales channel they were using. It seems that these retail trends are here to stay but as the rollout of the vaccination programme continues and our high streets

• 18 March 2022
• | Victoria Simpson

Wick Academy Development Fund – implications for charity trustees

OSCR recently published its inquiry report into Wick Academy Development Fund, a Scottish registered charity set up in 2002 to benefit the inhabitants of Wick and its environs. The charity had been raising funds by selling lottery tickets within the local community. This activity ceased on 28 April 2009, having raised £140,000 for the charity.

• 18 March 2022
• | Victoria Simpson

Investigation into the Captain Tom Foundation

The Captain Tom Foundation, a charity registered with the Charity Commission for England and Wales has been in the headlines following the publication of the accounts for its first year of operation. They showed that despite receiving an income of £1.1m in this period, the charity only gave out grants totalling £160,000 to four charities but spent £209,433 on support costs

• 18 March 2022
• | Victoria Simpson

Five top tips for charities navigating contracts

Contracts. Even the word can be daunting, not to mention the feeling when you’re faced with a 30-page document containing an array of legalisms and Latin phrases. However, as daunting as they can be, they are often vitally important to protect your charity while dealing with suppliers, customers or commercial partners.

• 18 March 2022
• | Gillian Harkness-McKinlay

The Story of Kids Company: as one chapter ends, another begins…

As any parent of small children will know, the bedtime routine is often a somewhat protracted affair with whining, pleading requests for one more chapter. Those directly involved in the Kids Company saga must feel frustration similar to that of an exasperated parent as what looks to have been a closed book, is re-opened to reveal an unexpected twist in the shape of the Charity Commission’s recently published inquiry report.

• 16 March 2022
• | Chris Devlin

Scotland 2045 – how the NPF4 vision will affect the retail sector

On 10 November 2021, the Scottish Government published the long-awaited consultation draft of its Fourth National Planning Framework (“NPF4”). The ministerial foreword makes it clear that the overall approach is to assist in achieving “net zero sustainable development by 2045”. This is therefore one of the most significant publications in national planning policy terms as it sets out the Scottish Government’s vision for the next quarter century

• 15 March 2022
• | Katrina Lumsdaine

Fishing – one of the UK’s most dangerous industries?

Fishing is the one of the most dangerous industries. The rate of fatalities is approximately 100 times higher than that of the UK general workforce. Health and safety awareness and comprehensive training is essential to mitigating the risks associated with fishing.