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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.’...
This Q&A is relevant to situations in which the shares in the company are unquoted. The starting point for a valuation of unquoted shares is their open market value at the time of the transfer between a hypothetical willing buyer and willing seller. For the purposes of determining the price the shares would be expected...
The effect of marriage that you may not know about! Few people realise that when you tie the knot, unless you have a Will that was written in contemplation of your marriage, it automatically becomes void, placing you in the position of being without a Will at all.  This means that unless you make a...