Insights

For most practice it is still not worth moving GMS or PMS practices into limited companies but what about moving the premises into the ownership of a company which is owned by the partners? We consider the pros and cons of this together with Sebastian Beard of Simpkins Edwards.

PCNs have had the option of incorporating since 2019. Previously we felt that incorporation was worth it for some but not others. However we now think that, given the way that neighborhood agenda is developing, those PCNs who haven't incorporated yet really ought to get on and do it now.

GP practices are under growing pressure to improve the environmental performance of their premises. We explore the funding options available and the key property issues to consider before works begin.

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.