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Articles by Tom Dobson
How charities are using digital tools and AI
Home » How charities are using digital tools and AI The Charity Digital Skills Report 2026 highlights how charities are using digital tools and AI, the pressures affecting further progress, and the governance questions emerging as technology becomes more embedded in the sector. The Charity Digital Skills Report 2026, released in July, provides an annual snapshot of digital and AI skills, trends, funding and support needs across the charity sector.
How can charities build and maintain public trust?
Home » How can charities build and maintain public trust? 3–4 minutes The Commission’s annual report highlights that, while overall trust in charities has remained stable, there has been a modest increase in ‘low’ trust. Key drivers of public perception continue to centre on impact, transparency and alignment with charitable values.
How can cashflow forecasting help your charity?
Cashflow forecasting is estimating when income is going to be received and expenditure is due to be paid out. Management teams often use budgets to plan and track income and expenditure based on agreements and plans, cashflow forecasting converts the budget into actual cash movements. Cashflow forecasting improves oversight for the management team and trustees.
Inheritance Tax: Changes to the way pension funds are taxed on death .
From 6 April 2027, significant changes to Inheritance Tax (IHT) will bring most unused pension funds into scope for IHT calculations on death. This could increase the tax payable on an estate, reduce the amount passed to beneficiaries, and in some cases result in both IHT and Income Tax being applied to inherited pension funds. As a result, individuals may need to reconsider existing estate planning strategies and review how their pension wealth fits within their overall succession plans.
Grant audit essentials for Life Science organisations: Staying compliant with ARIA requirements .
In the fast-moving world of life sciences, access to innovative funding streams like Advanced Research + Invention Agency (ARIA) can unlock transformative research opportunities, but it also introduces new layers of financial scrutiny and compliance. For organisations operating in highly regulated environments, understanding the ARIA grant audit requirements is essential to safeguarding funding, maintaining credibility, and ensuring long-term success. What is an ARIA grant?
VAT cut for family visitor attractions and children’s meals .
A temporary VAT rate will apply from June to September 2026 to certain family attraction tickets and children’s meals. HMRC have announced a temporary VAT rate of 5% on entry fees and children’s meals from 25 June 2026 to 1 September 2026 inclusive.
Gift Aid on charity membership subscriptions .
The Government has confirmed that certain charity membership subscriptions will be excluded from the new DMCCA subscription rules, reducing concerns about their impact on Gift Aid and membership income. Overview Recently there has been concern that requirements under The Digital Markets, Competition and Consumers Act 2024 (DMCCA) would prohibit charities from claiming Gift Aid on membership subscriptions. This is because there must be a cooling off period, where a refund could be claimed.
Identifying and managing conflicts of interest in a charity .
In April 2026, the Charity Commission issued updated guidance on identifying and managing conflicts of interest in charities. What are conflicts of interest? Conflict of interest: a conflict of interest is any situation in which a trustee’s personal interests or loyalties could, or could be seen to, prevent them from making a decision only in the best interests of the charity. Conflicts can arise from actual or perceived benefits, or from divided loyalties.
Fundraising under the spotlight .
Fundraising by individuals In June 2026 the Charity Commission has issued new guidance on raising money for charity. In an era of easily accessible technology, with a proliferation of funding platforms, individuals are more often taking a lead in charity fundraising. This guidance is aimed at supporting those individuals raising funds for charities, personal causes, and emergencies, and emphasises their responsibilities as they take a fundraising lead.
The phased introduction of mandatory payrolling for benefits in kind .
As employment tax advisers work towards the P11D submission of 6 July with clients, what better time for us to receive updated guidance from HMRC on the mandatory real-time payrolling of benefits in kind (BIKs) from April 2027. On 15 June 2026, HMRC announced that, following feedback from stakeholders, the mandatory payrolling of certain BIKs and taxable expenses will now be phased in. Phase 1 will commence from 6 April 2027 and Phase 2 will commence from 6 April 2028.
Grant audits for tech innovators: Staying compliant with Innovate UK requirements .
Staying compliant with an Innovate UK grant comes down to one key principle: accurate, well-documented, and fully evidenced financial reporting aligned to grant rules. From day one, innovators must track eligible costs, maintain supporting documentation such as timesheets and invoices, and prepare for a grant audit or Independent Accountant’s Report (IAR) at key milestones or at project completion.
Why getting your premises licence right matters: a practical guide for hospitality operators
Whatever type of hospitality business you run, the Licensing Act 2003 sets out strict rules that need to be followed to regulate alcohol supply, entertainment and late-night service of food and drink. Getting this wrong can mean enforcement action (including criminal conviction), reputational harm or losing the ability to sell alcohol altogether.
Why getting your premises license right matters: a practical guide for hospitality operators
Whatever type of hospitality business you run, the Licensing Act 2003 sets out strict rules that need to be followed to regulate alcohol supply, entertainment and late-night service of food and drink. Getting this wrong can mean enforcement action (including criminal conviction), reputational harm or losing the ability to sell alcohol altogether.
PEM is proud to sponsor Cambridge Tech Week 2026 .
How deep tech changes the world PEM is delighted to announce its continued support for Cambridge Tech Week as an official sponsor of the 2026 event, taking place from 14-18 September 2026. This year’s theme, ‘How Deep Tech Changes the World,” reflects a bold shift in focus, from emerging technological promise to practical deployment, governance, and global impact.
Reserves Policies - Trustees' Short Guide Series
This concise guide is designed to help you make informed, forward‑looking decisions that support long‑term stability, stakeholder confidence and good governance.
Reporting requirements by type of charity - Trustees' Short Guide Series
Whether you’re newly appointed or looking to refresh your knowledge, this concise guide will help you understand: The different types of charities and how their structures affect reporting Key accounting requirements based on your charity’s size and income When to use receipts & payments vs. accruals accounts Independent examination and audit thresholds Upcoming regulatory changes and what they mean for you Where to find the most important Charity Commission resources.
Year end tax planning 2025/26
As the 2025/26 tax year draws to a close and self-assessment returns have hopefully been filed, now is a good time to review your finances and make sure you have taken advantage of the available tax planning opportunities. This is particularly important given the extensive changes introduced by the 2024 and 2025 Autumn Budgets.
Restrictions on Gift Aid for donations to charities
There are anti-avoidance rules in place to prevent tax relief being given on donations to charities where the rules are being abused by individuals, companies and/or connected persons.
Updates to Biodiversity Net Gain
In our article from June 2025, we looked at what Biodiversity Net Gain (BNG) is, how this can be achieved and commented on the tax treatment of receipts from selling units to developers. It was noted that charities were in discussions with HM Revenue & Customs (HMRC) with respect to some uncertainties. The Charity Tax Group has released an update with the latest news, and this is summarised below.
Changes to charity compliance measures
The draft Finance Bill 2025-26 contains changes which relate to charity taxation. The ICAEW has recently responded to these changes, highlighting ways these could have an adverse impact on some charities. The most concerning proposed change is in respect of approved charitable investments.
Audit and independent examination threshold changes explained
On 31 October 2025, the Department for Culture, Media and Sport (DCMS) announced that audit and independent examination thresholds will increase. Shortly after, on 10 November 2025, the Scottish Government introduced similar reforms through the Charities Accounts (Scotland) Amendment Regulations 2025. These adjustments aim to ease the regulatory burden on smaller charities and reflect the evolving financial landscape.
Understanding the updated Charity Governance Code
A refreshed Charity Governance Code was published on 3 November 2025 strengthening focus on behaviours and inclusion. The updated Charity Governance Code sets out eight core principles for charity boards. It helps trustees think about how they work together, make decisions and manage risk. It highlights how ethics, decision making and inclusion support strong governance. A key change is the Foundation has been formalised in a new first principle which underpins the familiar elements of the code.
Charity redundancies and Going Concern
This year has seen a number of announcements regarding the risk of redundancies at established charities. These developments reflect the financial resilience risks discussed in our Charity Sector Risk Assessment article and strategic shifts many organisations are facing in response to rising costs and evolving service demands. In April 2025, it was reported that Oxfam GB had taken the difficult decision to put 265 jobs at risk as part of efforts to reduce salary costs by over £10 million.
Charity Sector Risk Assessment: What are the key risks for trustees?
In September 2025, the Charity Commission published its first annual Charity Sector Risk Assessment. The report is designed to help trustees and charity leaders understand the current and emerging risk landscape and make informed decisions. The report identifies two spotlight risks and a range of other threats: Financial resilience Charities face growing financial pressures, including rising costs, increased demand for services, and inflation eroding funding value.
The Fundraising Regulator’s new Code of Fundraising Practice
The Fundraising Regulator’s new Code of Fundraising Practice (“the code”) came into effect on 1 November 2025. The code sets the standards that apply to fundraising conducted by all charitable institutions and third-party fundraisers in the UK. The updated code was developed through extensive consultation with fundraisers and organisations in the charity sector.
Updates to the Charity and Further and Higher Education SORP’s
In an update to our article from November 2025, further updates to The Charity Statement of Recommended Practice (SORP 2026) were officially released on 31 October 2025, followed shortly by the Further and Higher Education SORP (FE/HE SORP 2026) on 3 November 2025. Both frameworks introduce updated guidance to ensure transparency and consistency in financial reporting.
Businesses in the East navigating uncertainty
I’m pleased to share my summary of business sentiment in the East of England from the latest ICAEW Business Confidence Monitor (BCM) quarterly results. The Q3 2025 research highlights a challenging environment for businesses across the UK, with the East of England reflecting many of the same pressures seen nationally. The national BCM index dropped for the fifth consecutive quarter, falling further into negative territory to -7.3 in Q3 2025.
Neighbour and boundary issues: key legal considerations for landowners and developers
Neighbour-related property issues continue to present practical and legal challenges for landowners, developers and homeowners. Our Property Litigation team has produced a series of short articles examining some of the most common areas of dispute, the principles that govern them and the steps that can reduce risk.
Noisy Neighbours and fussy falcons: a look at nuisance post-Tate
In Bamford v Turnley (1862), a case concerning noxious fumes from brick burning, the Judge, Bramwell B said that neighbours must “give and take, live and let live”. The principles of reasonableness and reciprocity, he said, were the foundations of communal living. Most of us would like to be tolerant of our neighbours’ development plans – not least because we hope they would do the same for us.
Trustees' reporting following the publication of the SORP 2026
Join our upcoming webinar on Trustees’ reporting following the publication of the SORP 2026. This webinar will provide valuable insights into the upcoming changes and next steps for charity reporting for year ends commencing on or after the 1 January 2026.
Mark your calendars: ECCTA deadlines you need to know
Our detailed ECCTA timeline breaks down each change into clear milestones, helping you stay informed and prepared. Whether you’re looking to protect your business from risk or ensure full compliance, this guide gives you everything you need in one place. 4 March 2024 Companies House can query, reject, or remove inaccurate or suspicious information. Stricter checks on company names and new lawful purpose statements for incorporations.
Your Step-by-Step Guide to ECCTA Identity Verification (2025)
This guide walks you through the verification process, outlines who must comply, and provides a checklist to help your organisation stay on track.
Economic Crime and Corporate Transparency Act 2023: Identity Verification Implementation Checklist for Businesses
Review the ECCTA requirements and Companies House guidance Identify all individuals who must verify their identity: Directors Persons with Significant Control (PSCs) LLP members or general partners Individuals who file documents (from 2026) Assign internal responsibility for managing the verification process (e.g. Company Secretary or Compliance Officer) Compile a list of affected individuals with contact details Communicate the verification requirement and deadlines to each individual...
Economic Crime and Corporate Transparency Act 2023: Identity Verification Checklist for Individuals
Use this checklist to ensure you complete the verification process correctly and on time. Are you a director, person with significant control (PSC), LLP member, or general partner? Will the company you are a director/PSC/Member or partner need to file it’s confirmation statement after 18 November 2025? Have you received a notification from your company or Companies House?
Director, Member and PSC Verification: New Requirements Under the Economic Crime and Corporate Transparency Act 2023
The United Kingdom’s commitment to corporate transparency and economic integrity has been significantly strengthened by the introduction of the Economic Crime and Corporate Transparency Act 2023 (‘the Act’). Among its array of transformative measures, one of the most consequential is the overhaul of director verification procedures. The need for enhanced verifications Economic crime, including fraud, money laundering, and illicit asset transfers, has long plagued the UK’s corporate sector.
Key tax dates for 2025/2026
Below are the key dates for personal, employment and business tax including VAT and payroll. Private Client 31 January – Standard filing deadline for online returns and payment of tax owed including first payment on account. Individuals, trusts and partnerships. 5 April – End of tax year. Individuals, trusts and partnerships. 6 April – Start of tax year. Individuals, trusts and partnerships. 31 July – Second payment on account (POA) due. Individuals, trusts and partnerships.
FRS 102: changes are coming; are you ready? - Section 23: Revenue
Background On 27 March 2024, the FRC released The Financial Reporting Standard applicable in the UK and Republic of Ireland and other FRSs – Periodic Review 2024 (FRS 102 (2024)). The key accounting changes bring closer alignment with International Financial Reporting Standards (IFRS).
Carbon accounting for charities
In today’s world, the topic of carbon emissions is prevalent and the call for environmental responsibility is louder than ever. Charities, in particular, have a unique opportunity to lead by example and drive meaningful change. Carbon accounting isn’t just a tool for big corporations; it’s a powerful strategy that can help your organisation reduce its carbon footprint, enhance transparency and build trust with your supporters.
Charity sector shows resilience: Analysing the Annual return 2023
The Charity Commission recently released its analysis of the Annual Return 2023, offering a comprehensive look at the financial and operational health of over 100,000 registered charities in England and Wales. The report provides valuable insights into how the sector is adapting to economic pressures, shifting funding sources, and evolving public expectations.
Cyber attack on the Association of Chairs
On 23 May 2025, the Association of Chairs experienced a cyber attack that resulted in the temporary loss of access to its website and domain. The organisation responded swiftly, with staff identifying the issue within minutes and initiating security protocols. Fortunately, no personal data was compromised, as member login information was securely managed by their software partner, SheepCRM. The charity also confirmed that it suffered no financial loss.
Government white paper proposes immigration reforms
The Government has published a white paper titled “Restoring Control over the Immigration System”. The aim of the proposals is to bring more higher skilled people into the UK and reduce the overall migration to the UK. It recognises that immigration is important for the UK, but uncontrolled immigration puts a strain on resources such as housing and public services and creates a distortion to the job market.
VAT groups in the care sector: Is your structure at risk?
In April, HMRC issued a Policy Brief addressing the use of VAT grouping arrangements within the care sector—specifically targeting structures involving both regulated and unregulated care providers. These arrangements have historically been used to improve VAT recovery, but HMRC is now taking steps to close what it views as a tax avoidance loophole.
How do the changes to annual accounts filing requirements impact charities?
Companies House has announced significant reforms to the way companies must file their annual accounts, as part of a broader initiative to modernise and digitise its services. From 1 April 2027, all annual accounts—including those for dormant companies—must be filed using commercial software. Traditional filing methods, such as paper submissions and on the Companies House online portal, will no longer be accepted for accounts filings.
UK Trustee Analysis - skills, experience and demographics
The Charity Commission, in collaboration with Pro Bono Economics, recently released their research into trusteeship and the trustee population. This research was undertaken to gain a deeper understanding of the trustee population across England and Wales. The primary aim was to explore the composition, skills, and experiences of individuals serving on charity boards, and to assess how representative this group is of the wider public.
Trust in charities - what's changed?
The Charity Commission has recently published its annual research into public trust in charities, conducted in partnership with research agency BMG. The study, carried out in spring 2025, explores how the public perceives charities and what drives their trust and support. It also includes insights from charity trustees about their roles, responsibilities, and views on regulation.
Proud sponsor of Cambridge Tech Week 2025
We’re delighted to sponsor this year’s Cambridge Tech Week, marking an exciting first for the firm. This partnership underscores our commitment to supporting innovation and entrepreneurship in Cambridge and beyond, while also highlighting the firm’s deep roots and expertise in the local business ecosystem, as we celebrate our 150th year. Cambridge Tech Week: A global technology gathering Cambridge Tech Week has rapidly established itself as a premier event on the global technology calendar.
The seven-year rule - A longstanding pillar of UK IHT-free gifting
For over half a century, the seven-year rule has been the quiet hero of UK estate planning. Introduced in 1969, it’s the rule that says: if you gift it and live long enough (seven years, to be precise), it’s out of the taxman’s reach. Simple, elegant, and until recently, largely untouchable. But as whispers of reform grow louder, it’s worth taking a stroll down memory lane to understand how this rule came to be, why it’s suddenly under the spotlight, and what might be coming next.
Land Remediation Relief in 2025: What clients need to know
What is Land Remediation Relief (LRR)? Land Remediation Relief (LRR) is a tax incentive allowing UK companies to claim a 150% corporation tax deduction for qualifying expenditure incurred in cleaning up land that is contaminated due to previous industrial activity or has been derelict since before April 1998. Loss-making companies can opt for a cash tax credit instead of the enhanced deduction, offering much-needed liquidity for businesses tackling difficult sites.
Significant reforms to Inheritance Tax reliefs for agricultural and business assets
Since the original announcement in the Autumn Budget on 30 October 2024, the significant reforms to Inheritance Tax (IHT) reliefs for agricultural and business assets have been through the initial consultation period. As of 21 July 2025, draft legislation has now been released, which provides further clarity on how the government intends these IHT reliefs to apply going forward.
PEM Work Experience Programme - Ellis Thompson
Ellis Thompson joined our VFO team through the PEM Work Experience Programme. In this document, Ellis explains why he chose PEM, how his role developed and what he enjoyed the most about his time at PEM, and the experience he gained. If you’d like to read more about Ellis’ experience, download this article using the button below.
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