Knowledge Hub

This article from Steve Harper, Partner and Head of Social Purpose at HaysMac, outlines the main ways charities can collaborate and highlights key considerations for mergers, with a focus on practical insights.

The Department for Communities in Northern Ireland has confirmed that Section 167 of the Charities Act (Northern Ireland) 2008 will be repealed following its 2025 consultation. The provision, which was never commenced, was intended to create a registration route for charities established outside Northern Ireland but operating there. 

March is when people across the world celebrate the achievements of women and the contributions they make. We therefore spoke to Kate Oprava, who oversees financial management and company secretarial responsibilities at Funds for Women Graduates (FfWG), a charity with over a century of history supporting women in higher education.

UK charities are generally exempt from reporting obligations under the US Foreign Account Tax Compliance Act, thanks to their Deemed-Compliant Financial Institution status under the UK–US Intergovernmental Agreement. However, charities operating internationally should plan ahead, as foreign banks may be unfamiliar with UK charitable status and could apply withholding to US-sourced payments.

Following the UK Supreme Court's ruling in For Women Scotland v Scottish Ministers, some charities are feeling pressure to make immediate and costly changes to their premises. In this short piece, CFG's co-CEO, Clare Mills, uses the example of two schools' approaches to safeguarding to make the case for stepping back before making the decision to spend.

The UK Supreme Court's April 2025 ruling in For Women Scotland v Scottish Ministers has prompted questions across the voluntary sector about what, if anything, organisations need to do in response. This short briefing helps charities to navigate the implications pf the ruling relating to premises and facilities.

This short guide from CFG outlines the types of limits on cash deposits that charities may encounter, and what steps trustees or finance teams can take if they expect to deposit large amounts of cash.

Sayer Vincent's Joanna Pittman provides a technical article focusing on setting out a practical approach to identifying exchange and non-exchange transactions. Joanna explains the relevant recognition criteria under the new SORP, and outlining how income should be recognised in each case to ensure compliance.

UHY's Sean Glancy and Lisa Burnside explain why the complexity of VAT deserves trustee attention and not some common VAT pitfalls that arise. They then highlight some practical examples which provide actionable strategies that trustees and finance teams can use to embed good governance and VAT compliance culture within their teams.

According to CFG and LCP, more than half of charities could save on NI contributions by implementing or expanding salary sacrifice. Simon Jackson from LCP shares the main findings of the first Defined Contributions pension scheme survey.

At a time when charities and businesses are under intense pressure, it is easy to lose sight of tangible wins amid mounting challenges. However, a rare and genuinely mutually beneficial policy reform is now on the horizon! 

For many charity leaders, VAT is something that happens in the background; a complex administrative requirement we assume is handled correctly until, suddenly, it isn't.