Linking The Charities Act 2011 (CA 2011) gives the Commission the power to link two or more closely related charities ‘for all or any purposes of this Act’, and their guidance states: ‘In practice, we will usually link charities for both registration and accounting purposes and we will occasionally link charities for registration purposes only.’...

There are no rules nor law as such for these matters as each case will be driven by its own unique facts. It is a matter to discuss with potential personal representatives and to consider in the light of any specific policies laid down by the firm as well as general professional ethics but, ultimately...