Insight Hub

Stay up to date with our latest insights.

Insights | Charities & Third Sector

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. 

Learn more
Insights | Charities & Third Sector

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

Learn more
Insights | Commercial Property

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

Learn more
Insights | Charities & Third Sector

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.

Learn more
Insights | Charities & Third Sector

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

Learn more
Insights | Charities & Third Sector

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.

Learn more
Insights | Charities & Third Sector

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.

Learn more
Insights | Commercial Property

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

Learn more
Insights | Employment

Hospitality update – all tips to be paid to employees in full

The UK government has announced a proposed new law requiring employers to pass all tips to their workers. It is estimated that this reform will benefit around one million workers in the UK, including many who are earning national minimum wage and rely on tipping to top up their income. Estimates suggest that 80% of tips are now made on card and there are concerns that the move to a cash free economy has led to unfair tipping practices among...

Learn more
Insights | Family Law

Divorce and separation – what’s the difference?

For those who are newly separated or going through a divorce, the start of the year can be an especially difficult time. January is a busy time for people separating after the stress of the Christmas period, followed by February with the pressure of Valentine’s Day, which can be a final straw for some. So, if you are going through this process, know you are not alone and that we’re here to help guide you through.

Learn more
Insights | Employment
  • 4 March 2022

Employment Law challenges for the construction sector in 2022

In the past, the construction sector hasn’t had to tackle the concept of flexible working.

Learn more