Wedlake Bell

We are pleased to launch Charity and Philanthropy Focus, a new newsletter, sharing practical insights on the issues we see affecting...

What has changed and why it matters? The “charitable purposes soft opt‑in” came into force on 5 February 2026 as part of the Data (Use...

The good news? The SORP continues to allow flexibility and recognises that full public disclosure isn’t always the right answer. Telling...

At one level, nothing has changed. Trustees have always been responsible for their charity’s fundraising. But in another sense, this...

Moving beyond “What to avoid” For many charities, the starting point has been to avoid certain types of investments. That remains...

Background Mr McKavney was a protected person under the Electricity (Protected Persons) (England and Wales) Pension Regulations 1990 (the...

BACKGROUND The Company was a small local general practice with around 20 or so employees which provided a full range of accountancy and...

Ban on upwards-only rent reviews: Act receives Royal Assent, but the commencement date is yet to be confirmed The Government has...

KEY TAKEAWAYS New rules will require disclosure of contractual control agreements over land. A wide range of development-related rights...

The reforms to Agricultural Property Relief (APR) and Business Property Relief (BPR) are now in force, fundamentally changing the...

KEY TAKEAWAYS Legislation banning UORRs is now in place, with commencement expected in 2027 or 2028. The ban will not apply to existing...

Background Section 103 of the UK Data (Use and Access) Act 2025 (the “DUAA“) requires an organisation to put in place a procedure for...

What is a FIC? Broadly, a FIC is a bespoke private company which is usually set up to hold and invest assets as part of a long-term...

For an overview of the new legislation, click here for our Bulletin on IHT and Pensions published 19/3/2026 and here for our Pension...

Failure to comply with RFR can invalidate the transaction, expose trustees to criminal prosecution, and create personal liability risks...

Recent coverage of the Terminally Ill Adults (End of Life) Bill has reignited conversations about planning for the possibility of future...