Charity Newsletter Spring 2019

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Our Charity Newsletter includes useful guidance on reserves, risk including cyber breaches and the first digital code of practice. We also consider the impact of conflicts of interest, related parties and non-charitable connections and other pertinent issues giving you the inside track on the sector’s current hot topics and latest guidance.

The newsletter is applicable to the whole of the United Kingdom and makes reference to the three UK charity regulators:

  • the Charity Commission for England and Wales (CCEW)
  • the Charity Commission for Northern Ireland (CCNI)
  • the Office of the Scottish Charity Regulator (OSCR)

Hot Topics

  • Risk registers, is yours working for you?
  • Defending your reserves policy
  • Does Wales need its own regulator?
  • Conflicts of interest
  • Links with non-charities
  • Free updated GDPR guidance
  • Brexit related issues
  • More charities experiencing cyber breaches
  • UK’s first charity digital code of practice

Accountancy and Tax Update

  • Charities SORP (FRS 102) Information Sheet 2 published
  • Changes to probate fees delayed
  • VAT zero-rate certificates on charity buildings
  • Charity tax update

Legislative Update

  • Employment Law Update


  • Consultation on the process for developing the SORP
  • NCVO publish Code of Ethics