Articles

From 30 October 2026, independent trade unions will have a new statutory right to seek physical and digital access to workplaces in order to meet, support, recruit and organise workers, and to facilitate collective bargaining. The right applies to all employers with 21 or more workers, meaning the vast majority of charities of any real size will be in scope, whether or not they currently recognise a trade union.

A charity's entitlement to tax relief may be restricted where its income and gains are not applied solely for charitable purposes. As a result of the Finance Act 2026, charity trustees must now be satisfied that no investment made on or after 6 April 2026 is for the avoidance of tax.

This article explores some of the reasons why charitable companies and community interest companies may want to convert to become a charitable incorporated organisation and sets out (in brief) the process.

Charity property plays a vital role in supporting charitable organisations, providing much-needed income streams while engaging with local communities. However, managing charity property can be complex, particularly when it comes to negotiating lease terms, managing properties during the lease term, and addressing issues at the end of the lease.

This article covers some of the key milestones during the lifecycle of a Lease

Fraud is one of the most significant threats facing charities yet anti-fraud measures are rarely at the top of charities' lists of priorities. Anti-fraud measures are increasingly critical though to the success and survival of many organisations. In this short article, we highlight some common frauds directed towards small and medium sized organisations and explain some practical steps charities can take to help protect themselves.

The Charity Commission warns that trustees must take steps towards compliance with the new EHRC Code of Practice before it comes into force on 5 August 2026 and should not wait for updated Commission guidance.