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HMRC’s guidance on the gift aid rules which covered this point was updated in 2019. It was however slightly ambiguous in its terms, leading to some confusion about whether or not this was still the case.
Learn moreAs a charity lawyer, it is not too often that we have the excitement of litigation, testing the principles of charity law, making it to court. In recent times we have seen some high profile and interesting cases doing just that - in Scotland, the New Lanark Case, whereas south of the border, the Kids Company case and now Butler-Sloss & Ors v The Charity Commission.
Learn moreWe all know how important it is to keep our charity’s constitution and purposes up to date. Depending on how your charity is constituted however, it may also be appropriate for the trustees to consider taking one step further and asking whether or not the charity also needs to update its legal form.
Learn moreWhen deciding which health and safety policies should be introduced in an educational environment, an employer should carry out a risk management assessment to identify, analyse, review, and monitor risks.
Learn moreOne of the many areas of responsibility of the Driving and Vehicle Standards Agency is stated to be “carrying out roadside checks on commercial drivers and vehicles to make sure they follow safety rules and keep their vehicles safe to drive”.
Learn moreWe have declared a climate emergency and net-zero is rarely out of the public conversation. There is renewed hope that we have reached a tipping point in the clean energy revolution.
Our students and school pupils have played a critical role in leading us here. They have generated a sense of urgency and made us all realise that we still have agency, and that action is possible.
Learn moreA longstanding characteristic of the Scottish rural land market is high demand and low supply. Natural capital investment to tackle climate change has emerged as an additional factor. The factors of growing demand for rural lifestyle property, agricultural business expansion, demand for forestry planting land and charitable and institutional investment remain. The topic draws a broad spectrum of opinion from commentators.
Learn moreDetermining where a boundary lies and who is responsible for maintaining it can sometimes be a tricky issue, particularly in a rural context. While the title deeds may be explicit and you need to look no further, in many cases further investigation will be required.
Learn moreThere have been a few changes in employment law in the last few weeks, as well as planned changes in the pipeline. In case you missed them, this article covers the main ones to be aware of.
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