Grants, contracts and VAT >

In this focus on tax issues relating to charities we look at new guidance from HMRC on the VAT implications of payments to charities - are they grants, which are outside the scope of VAT - or fees, which are potentially subject to VAT?

Posted on 14 Aug 2018 in BWB Publications Read More >

Employment Knowhow: Flexible working >

Flexible working is a change to an employee’s work pattern: namely, changes to their hours, their place of work, or the times they are required to work. The scope of the legislation means almost all changes to working patterns can be requested under the regime.

Posted on 30 Jul 2018 in Legal Updates Read More >

Employment Knowhow: Health and safety >

Employers have common law and statutory duties relating to the health and safety of their employees, volunteers, contractors and visitors. In particular, the Health and Safety at Work etc Act 1974 (“HSA”) provides that an employer must maintain a safe working environment, and provide information and training to employees on reducing the risks posed by any hazards.

Posted on 26 Jul 2018 in Legal Updates Read More >

BWB Briefing for Charities & Social Enterprises | 25 July >

In this week's Briefing: In the ongoing case about VAT on investment fees for Cambridge University, the questions referred to the Court of Justice of the European Union have been published. The Independent Inquiry into Child Sexual Abuse has been fined £200,000 by the Information Commissioner’s Office (ICO) after sending a bulk email that identified possible victims of non-recent child sexual abuse.

Posted on 25 Jul 2018 in Legal Updates Read More >