Philanthropy and Charities

We provide sophisticated yet commercial solutions for the creators and funders of charities on a wide range of issues, including the choice of the appropriate vehicle (be it a charitable trust, charitable company or the Charitable Incorporated Organisation). We analyse a client’s philanthropic intentions and work together to implement these.

We ensure the fiscal efficiency of donations, particularly in a cross-border context.  Within the UK, we advise on the income tax implications of giving to charity, on inheritance tax (for example the additional 10% relief) and capital gains tax.  In an international context, we are able to advise both charities and donors of the benefits of dual-registered charities.

We advise UK charities and chartered corporations on the day to day management of the organisation; on risk management; on trustee protection and remuneration; on the powers, duties and liabilities of individual trustees and on tax issues.  We also provide assistance with the making of grants, in particular overseas grants.

We are also very experienced in advising corporate donors on corporate social responsibility programmes and charitable giving as well as banks and corporates on the legal issues of which to be aware when entering into contractual arrangements with charity counterparties.

We can help with inter-trustee disputes as well as probate disputes over charitable legacies.

With our Partnerships and Professional Practices team, we can advise on governance related issues, mergers, joint ventures and acquisitions, the structure of charitable trading subsidiaries.

Our Real Estate team is on hand to assist with property related matters and transactions.