Under most construction contracts, the contractor takes on the ground conditions risk. However, a recent case has demonstrated that the risk can fall on the employer.
Although the Charities Act 2011 provides for the voluntary registration of such charities until now, the Commission has refused to accept such applications on the grounds of a lack of resources. Recently, however, the Commission has announced (with no fanfare and hidden in the middle of other advice) that charities with an annual income of less than £5,000 can now voluntarily apply to them to register but that the Commission will only consider such applications in exceptional circumstances. The example the Commission gives is if you can prove that your charity has been offered significant funds but has to provide a registered charity number before it can receive the funds.
It is unclear if the Commission will allow excepted charities to voluntarily apply to be registered. Excepted charities do not have to register with the Commission if their income is below a particular threshold (currently £100,000 a year). These ‘excepted charities’ include:
- churches and chapels of some Christian denominations (and funds connected with them);
- charitable funds of the armed forces; and
- Scout and Guide groups
However, in the report published by the Joint Committee of Lords and Commons on the draft Protection of Charities Bill at the end of February 2015, it was proposed that excepted (and exempted) status be brought to an end. At present excepted status is due to end in 2021. It will be interesting to see if this recommendation is picked up and whether the Commission, with its limited resources, could cope with the increase in registrations.
Do not forget that even if your charity cannot register with the Commission you can still apply to HM Revenue and Customs for recognition as a charity to get charity tax breaks and claim gift aid tax refunds.
For more information
Contact Edwina Turner
The UK Government has been consulting on how it should promote social value in its procurements. Here is our response that we submitted to the consultation...
The Tenant Fees Act 2019 came into force on 1 June 2019.
A recent case in the Court of Appeal will no doubt bring a sigh of relief for employers, but a corresponding sigh of disappointment may be uttered for equality and gender balance in the workplace.
This briefing assists response to the consultation paper by outlining the consultation questions, providing some background information and prompting some thoughts and potential answers.
A report published on 29 May by the Institute for Fiscal Studies (IFS) has found that since 2009-10, local government spending on services has fallen on average by 21% in real terms.
A long-awaited decision of the Court of Appeal has clarified that a lower standard of proof should apply than previously thought before an Inquest can return a conclusion of suicide.
New regulations come into force on 1 June 2019, amending the Section 21 (s21) prescribed form template for use with assured shorthold tenancies.
In a challenging economic climate with continuing budget cuts and increasing expectations of staff, sickness absence remains an ongoing problem that is important to address.
Social housing providers will routinely have a number of construction projects underway at any one time. It is essential for client teams to understand and avoid key contract management pitfalls.
To receive invitations to our events, as well as information and articles on legal issues and sector developments that are of interest to you, please sign up to Newsroom.