David Ainsworth is the deputy editior of Charity Finance
Analysis

Will the English Heritage spin out prove a success?

11 May 2015 | David Ainsworth

David Ainsworth assesses the rationale behind the transfer of English Heritage into the charity sector.

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Will the English Heritage spin out prove a success?

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Dame Stephanie Shirley

Dame Stephanie Shirley, the first Ambassador for Philanthropy, shares her high hopes – and a few high tech hints – for charities.

Community Housing Association Limited v Commissioners for HMRC 2009 EWHC 455

The High Court has handed down a judgment in a VAT recovery case that is of interest to housing associations, registered social landlords and other charities that fund, design and build social housing projects. The difficulties faced by developers and construction firms as a result of the recession may result in projects being developed ‘in house’ rather than relying on external developers. However, going ‘in house’ can have an adverse effect on the ability to recover VAT on costs incurred in the course of the development.

Partial exemption changes

Little to fear, little to get excited about, says Richard Bray.

Compulsory registration of land

The Land Registry’s long-term objective of creating a comprehensive land register for England and Wales was brought a step closer on 6 April by the introduction of two new triggers for compulsory first registration of land, one of which is likely to be relevant to quite a number of charities. The appointment of a new trustee of unregistered land held in trust where the land vests in the new trustee by deed (including a memorandum executed as a deed to which section 83 of the Charities Act 1993 applies) or by vesting order under section 44 of the Trustee Act 1925 will now trigger first registration of the land. If you are involved with a trust which holds unregistered land and a change of trustees is proposed then you should seek legal advice.The Land Registry notes that currently 67 per cent of the land in England and Wales is registered. The remainder amounts to some 5.2 million hectares. The Registry anticipates that the new triggers will lead to the registration of more than one million hectares of land within five years. In combination with the original triggers and voluntary first registrations this is expected to see 80 per cent of all land in England and Wales registered by August 2013. The new trustee trigger will be highly relevant to any trust holding unregistered land although it will have the greatest impact, statistically at least, on landed estates and charities.

The widely held view that charities should stick to doing good works and stay clear of campaigning is a recipe for social stagnation. The world has changed, charities need to change with it and speak truth to power about what it takes to solve root causes of societal ills rather than pussyfoot around problems.

» Liberal influence: Andrew Hind interviews Lord Rennard

Seriously now

There’s never a good time for a charity to experience something seriously bad happening, but the current climate makes the timing even worse. Andrew Hind explains.

Death in service benefits - are you liable?

When pensions simplification came into effect on 6 April 2006, it did little to simplify the UK's pension regulations. One often overlooked area of pensions impacted by the changes is life cover. Historically, death in service benefits have usually been provided through pension schemes for staff, to avoid inheritance tax, so they are caught by the new legislation. Pensions simplification introduced the concept of registered benefit schemes, and most death in service benefits fall into this category. Existing exempt approved pension arrangements were automatically granted registered status when the new legislation took effect.

Investments: spotting the green shoots of economic recovery

Global equity markets experienced sharp declines during the past year as the financial crisis spread and the global economy fell into recession. As a result, governments and monetary authorities around the world synchronised an aggressive policy response, aimed at supporting the financial sector and stimulating the global economy.

Rules of redundancy

Redundancies are a fact of life and need to be approached in a fair way says Julian Goulding. Let's be clear. Employers can legally make employees redundant but by the same token employees do not have to accept that they are redundant just because their employer says that is the case.

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Data protection: IT security challenges

1 May 2015

Heledd Lloyd-Jones looks at the pitfalls of data storage and urges charity boards to take active steps...

How a charity can avoid falling foul of cyber crime and data breaches

1 May 2015

How can charities address the emerging area of cyber risks? Charity Finance convened a panel of interested...

Using data capture software to improve clinical trials

1 May 2015

Kirsty Weakley looks at how Cancer Research UK is using data capture software to help it find new treatments...

Nina Saffuri, War Child UK: 'Concerts are expensive, so we are not looking to create more of that type of event as part of our growth strategy'

19 May 2015

Partway through an ambitious growth strategy, War Child UK is in a period of intense activity. Director...

International crowdfunding for Ebola

18 May 2015

Eleanor Harrison explains how GlobalGiving’s crowdfunding campaign for Ebola Relief has raised £3m...

Meet the funder: OneFamily Foundation

15 May 2015

A product of the merger between Family Investments and Engage Mutual, OneFamily Foundation allows customers...

'Open and honest': The treasurer and finance director relationship

13 Mar 2015

The January issue of Governance carried an article about the relationship between the key board member...

Clic Sargent: a journey of transformation

12 Jan 2015

Three years ago Clic Sargent was facing a big black hole in its finances. Jonathan Plumtree explains what...

Girlguiding: from operational to strategic

12 Jan 2015

Gill Slocombe, chair of Girlguiding, describes how this very large membership body adapted its governance...