Charities—advertising and marketing

Advertising law and regulation

Many UK legislative provisions covering advertising were repealed and replaced in May 2008 to implement Archived Directive 2005/29/EC (Archived Commercial Practices Directive) . The main two pieces of legislation are the Consumer Protection from Unfair Trading Regulations 2008 (CPUTR 2008), SI 2008/1277 and the Business Protection from Misleading Marketing Regulations 2008 (BPR 2008), SI 2008/1276. The Digital Markets, Competition and Consumers Act 2024 (DMCCA 2024) gained Royal Assent on 24 May 2024. DMCCA 2024 will revoke and replace the CPUTR 2008 with provisions set out in DMCCA 2024, ss 224–252 once the relevant provisions enacting this change come into force.

The self-regulatory framework is very important in the UK, although in the area of broadcast advertising it is carried out under the statutory regime governed by the Communications Act 2003.

The main form of regulation for non-broadcast advertising is the 12th edition of the UK Code of Non-broadcast Advertising, Sales Promotion and Direct Marketing (CAP Code) written by the Committee on Advertising Practice (CAP). 'CAP' is a self-regulatory body and its members include organisations that represent the advertising,

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Latest Private Client News

HMRC updates manuals to reflect end of remittance basis taxation from April 2025

HM Revenue and Customs (HMRC) has published comprehensive updates to its Remittance Basis and Domicile Manual and Residence and FIG Regime Manual, reflecting that the remittance basis of taxation is no longer available from the 6 April 2025. The updates incorporate amendments to reflect that domicile is no longer a connecting factor in the tax system and includes new sections covering provisions 809RZA-D and 809VIA. Changes also clarify that while Business Investment Relief investments can be made after 6 April 2025, this relief will not be available from 6 April 2028. The amendments encompass extensive revisions to guidance on claims, quantification, and identification of remittances to reflect these legislative changes.

Private Client weekly highlights—3 April 2025

This week’s edition of Private Client highlights includes: (1) The government publishes a call for evidence as part of the independent review of the loan charge; (2) Analysis of Rukhadze v Recovery Partners GP Ltd, a landmark decision of the Supreme Court on the liability of trustees and other fiduciaries to account for unauthorised profits; (3) Updated HMRC interest rates for late and early payments; (4) The Office of the Scottish Charity Regulator’s announcement of a consultation for an updated charity accounting framework, and (5) DE and another v TE and another (by their Children's Guardian), a decision on the recognition of an overseas adoption.

Question of the week: What options are available to an individual who wishes to leave their residuary estate in a tax efficient way on trust for their spouse for life and then to benefit charity in a flexible way with the charitable beneficiaries being chosen by their trustees? Would the residence nil rate band be available to the estate?

This Q&A provides links to content which may be helpful when advising a client who wishes to leave their residuary estate to their spouse for life and then to charitable beneficiaries at their trustees' discretion.

OSCR announces consultation on updated charity accounting framework

The Office of the Scottish Charity Regulator (OSCR) and other UK charity regulators launched a consultation on 28 March 2025 for an updated Statement of Recommended Practice (SORP) for charity accounting. The new framework, effective from January 2026, introduces a three-tier reporting system based on income levels, new environmental, social and governance requirements, and changes to income recognition and lease accounting. The 12-week consultation seeks input from charities, auditors, trustees and stakeholders to finalise the framework, which will be published in autumn 2025.