Resources

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Real estate update: Heads of terms

A well drafted set of heads of terms will help the transaction run smoothly and avoid unnecessary commercial discussions and delays down the line. Heads of terms set out the key commercial terms that have been agreed between the parties. But what can you expect in heads of terms? To help your transaction run smoothly, …
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VAT implications from the Colchester Institute Corporation case

Were the sums received from the government funding agencies grants, or payments for services? Charities, and those providing education in particular, may find the outcome of this dispute helpful to keep in mind when reviewing their own activities. Colchester Institute Corporation (“CIC) v. HMRC As background, the taxpayer was a Further Education college, which provided …
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Our B Corp reaccreditation results are in…

We are delighted to share our B Corp reaccreditation results for 2020. Click the link below to view.
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Diversity in action: A guide for charities – diversity and your beneficiaries

When is it lawful to restrict who can benefit from your charity’s services? Read our analysis of a recent Supreme Court judgement that clarified when charities can restrict services to particular groups on page 12 of Diversity in action: A guide for charities. To read this article, click here Click here to read the full …
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Bates Wells advises SigmaRoc plc on £125 million credit facility

Bates Wells was delighted to advise SigmaRoc plc, a heavy construction materials group active in the UK, Channel Islands and the Benelux, on its entry into a new syndicated senior credit facility of up to £125 million led by Santander UK and including several major UK and European banks. The facility will provide the SigmaRoc …
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‘Legally Disabled?’: Redesigning the workplace to support disabled people

The brilliant ‘Legally Disabled?’ research by Prof Debbie Foster and Dr Natasha Hirst sheds light on the experience of disabled people working in law. Although the research focuses on the legal sector, its recommendations are useful for everyone. In this blog, we share some tips on how to make workplaces more inclusive. Disability inclusion needs …
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Part 1: A go-to guide if your staff are working in Europe (including Switzerland) now and into 2021

If your organisation will have staff working in Europe (including Switzerland), this is a “must-read” for you. With the end of free movement kicking in at 11pm on 31 December 2020, many organisations are considering the impact on workers who are working in Europe and Switzerland. As strands of our new UK immigration points-based system …
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New UK immigration route: Frontier Worker Permit

On 10 December 2020, the Home Office released a new immigration route called the Frontier Worker permit. In a post Brexit area, this immigration category will assist individuals to continue with cross boarder working arrangements, where they work in the UK but live abroad. From 1 July 2021, all frontier workers will need a permit …
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A new Charity Governance Code

A new, refreshed Charity Governance Code has been launched today – with significant updates to the Diversity and Integrity principles in the Code. The Charity Governance Code was first published in 2017. It is not legally binding, but aims to express ‘best practice’ core principles and governance goals for charity trustee boards, and has been …
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Top tips for managing legacies when merging

One often overlooked element of the merger process is how to protect yourlegacy income. If, as part of the merger, Charity A’s assets are likely to be transferred to another charity – Charity B – legacies to Charity A may fail. The problem generally arises where Charity A’s supporter has made a legacy in a …
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Changes to VAT and charity advertising

HMRC has recently clarified its position on the VAT treatment of certain types of digital advertising. As background, under the VAT legislation, many supplies of advertising services will be VAT zero rated, meaning that when a charity purchases such supplies from an external provider, it should not be required to pay VAT. However, any supply …
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Return to Retail and the Impact on Real Estate

Lockdown restrictions are at long last starting to ease. In England from 1 June schools and a limited number of businesses, have started to re-open and the rules on the number of people who can meet have changed.  The next significant step is that non-essential shops will start to re-open on 15 June, provided that …
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