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In depth

This article by Jennifer Emms and Sophie Wettern provides a "behind the scenes" introduction to charity law. In the first of two articles, they look at the meaning of "charity", the various forms a charity might take and the basics of charity taxation.

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In depth

Emma-Jane Weider and Claire Weeks consider the "exceptional circumstances" in which days spent in the UK as a result of the Covid-19 pandemic can be disregarded when applying the statutory residence test.

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In depth

Trusts cashflow conundrum - In this highly topical article Anna Gaston looks at cashflow challenges for trustees and beneficiaries in times of crisis.

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