The Charities (Protection and Social Investment) Act 2016 is now in force.

Under this legislation the Charity Commission will have a new power to disqualify people from serving as trustees. This will include people who have been found by HMRC not to be a fit and proper person in respect of paragraph 4 of Schedule 6 to the Finance Act 2010 (definition of charity for tax purposes). The Charity Commission intends to issue guidance on this provision before they take effect.

HMRC is in the process of reviewing its guidance on the fit and proper person rules and an updated version is expected later this year.