Insights
Navigating the evolving landscape of fraud - what charities need to know
12 Dec 2025Fraud remains one of the most pressing challenges for businesses in the UK, and charities are no exception. According to the BDO's 2024 Charity Fraud Report, 42% of charities reported fraud or attempted fraud in 2024, with an estimated 10,000 to 20,000 incidents of fraud suffered across the sector. Yet despite these alarming figures, 44% of charities do not have a fraud response plan in place.
Why the charity sector is not immune from fraud and why some charities are seen as "easy targets"
11 Dec 2025Unfortunately, the charity sector is often seen by fraudsters as somewhat of an 'easy target'. The unique ways in which charities work and are funded can often contribute towards charities being targeted by fraudsters (or having their name used as part of a fraud on a third party such as donors).
Fraud audits: how to get started and practical tips for your charity
10 Dec 2025Fraud risks causing charities significant harm to their reputation and their finances. It can even create criminal liability.
It is therefore good practice for charities to regularly carry out fraud audits to review the risks within the organisation and ensure that there are clear processes and policies in place to combat them. We share our practical tips for getting started and ensuring that charities "stay on top" of their fraud risk.
The Failure to Prevent Fraud offence several months on - key learnings so far for charities
09 Dec 2025The Failure to Prevent Fraud offence has been in force for several months now (the offence's "go-live" having finally arrived on 1 September 2025). See here for more details about the offence and the defence of having reasonable fraud prevention procedures in place.
Charities and the Economic Crime and Corporate Transparency Act 2023
08 Dec 2025The Economic Crime and Corporate Transparency Act 2023 (ECCTA) is a significant piece of legislation targeted at tackling economic crime in the UK. The new failure to prevent fraud offence (section 199) and the senior managers attribution offence (section 196) has a meaningful impact on charities, large and small.
Case law update: Arena Television Ltd (in liquidation) and another v Bank of Scotland plc
24 Nov 2025The High Court has rejected applications for summary judgment made by two defendant banks, Bank of Scotland plc and Lloyds Bank plc, in the case of Arena Television Ltd (in liquidation) and another v Bank of Scotland plc and another.
