The Conditional Exemption Tax Incentive Scheme The Conditional Exemption Tax Incentive Scheme provides an opportunity to defer payment of Inheritance Tax or Capital Gains Tax when an item of pre-eminent importance is passed to a new owner either by gift...
We assist charities and other not-for-profit entities at every stage of their development. Our firm contains a number of lawyers who work cross-departmentally to provide a co-ordinated, specialist service to charities. Some of our lawyers have been seconded to work as in-house legal advisors at charities and some are, or have been, trustees of charities: we offer a very real insight into the challenges and rewards of the third sector.
Our services include:
- the creation of new charitable entities and registration with the Charity Commission and HMRC;
- restructuring and governance reviews, including on charity mergers and joint ventures;
- regulatory investigations and charity litigation, including dealings with the Charity Commission and the Attorney General;
- commercial and operational matters, including corporate partnership and sponsorship arrangements;
- property sales and purchases, leases, mortgages, legal ownership;
- tax aspects of charitable giving, including in relation to cross-border giving;
- the establishment of other philanthropic structures, including Community Interest Companies; and
- charity law and the responsibilities of charity trustees generally - this covers diverse issues such as meeting the public benefit requirement, managing conflicts of interest.
If you would like to speak to us about our Charities sector services, please contact Arthur Byng Nelson on 020 8872 3018.