I am a solicitor in Bates Wells’ Charity and Social Enterprise team. I completed my training contract at Linklaters and qualified in its Tax department in September 2016, before moving to Bates Wells in February 2018.
I work on a mix of charity and charity tax matters.
This has included advice on gifts of distributable profits, drafting deeds of covenant, as well as how resources can be shared between charities and their subsidiaries.
I recently provided extensive advice to a new CIO which we incorporated, on governance, conflicts, employment of trustees, and incorporation of a trading subsidiary. My work with this client involved advice on the advantages and disadvantages of creating a VAT group with its trading subsidiary, together with advice on VAT in auctions.
This has included a detailed review of governance arrangements for a large charity, where we conducted a review of its existing relationship with its trading subsidiary, together with how board members can authorise conflicts, and how issues can be resolved in the event of a conflict of interest between the charity and its trading subsidiary.