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Communities in Northern Ireland has confirmed that Section 167 of the Charities Act (Northern Ireland) 2008 will be repealed following its 2025 consultation.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

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.

With Transmission Network Use of System (TNUoS) charges set to rise by around 60%, many organisations are understandably concerned about what this means for their electricity costs as this typically accounts for 5–10% of a customer’s bill. In light of these increases, Utility Aid’s Stephanie Steele breaks down how energy bills are structured and explains the difference between commodity and non-commodity charges, so charities can better understand where their money is going and why costs can rise even when usage stays the same.

Are you ready for the new SORP? CFG is hosting a series of online, interactive learning sessions, led by CFG’s expert corporate partners, designed to provide focused, practical insights into key changes. Each session brings together small groups of up to 35 participants, creating an environment for open discussion and peer learning.

A ruling from a major court case heard in February 2025 could impact employers that participate in TPT schemes. Keep up-to-date and watch LCP's on-demand webinar to learn more about the Verity case.

Understanding the new SORP will be crucial to preparing your charity’s next trustees’ annual report. At a recent training session hosted by CFG, Helena Wilkinson took attendees through all the important changes relating to trustees' annual reports. Emma Abbott reports.