Knowledge Hub

Cyber disruption, financial uncertainty and evolving governance expectations are reshaping the risk landscape in 2026. While these developments present real challenges, they also offer opportunities for charities to strengthen resilience, improve governance and innovate in how they deliver impact.

With rising demand, resource pressures and a rapidly changing funding environment, many charities are exploring whether collaboration or merger could strengthen their resilience and impact. This article from Hugo Walford and Jean Tsang at Bates Wells, sets out key considerations for charities contemplating collaboration or merger, along with top tips and common pitfalls to avoid.

The revised Charities SORP, which now applies to accounting periods starting on or after 1 January 2026, represents a shift in expectations. It is not simply about compliance, but about improving the quality, clarity and usefulness of charity reporting. 

Following the new VAT rules which have recently come into effect regarding donated goods, another positive policy exemption for charities has now been introduced.

While the updated Charities SORP introduces new expectations, many of the same reporting challenges continue to appear in practice. Addressing these recurring issues is key to improving reporting quality.

The updated Charities SORP introduces significant changes to the Trustees’ Annual Report. While many of these are technical in nature, they reflect a broader shift towards greater transparency, accountability and meaningful reporting.

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for Communities in Northern Ireland has confirmed that Section 167 of the Charities Act (Northern Ireland) 2008 will be repealed following its 2025 consultation.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.