Tods Murray Third Sector Law Team

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AN INTRODUCTION TO THE TODS MURRAY THIRD SECTOR TEAM

Dedication and support todsmurray.com


TODS MURRAY LLP todsmurray.com

WE HAVE HELPED

15 ORGANISATIONS

THIRD SECTOR THURSDAYS

IN THE LAST FOUR MONTHS WITH OUR

LEGAL APPOINTMENTS

WELCOME FROM DAVID DUNSIRE, EXECUTIVE PARTNER AND HEAD OF THE THIRD SECTOR TEAM OUR THIRD SECTOR TEAM IS A NOTABLE ASSORTMENT OF SKILLED PEOPLE FROM A NUMBER OF DEPARTMENTS ACROSS THE FIRM, EACH BRINGING INDIVIDUAL EXPERTISE AND ENTHUSIASM. Together, we provide a comprehensive service to charities, social enterprises, voluntary and not-for-profit organisations and trustees, ranging from setting up and choosing the correct vehicle, to general governance, tax and re-structuring advice. We are a client-focussed team with each team member being very personable. We have a reputation for being highly regarded and recognised for our promptness, efficiency and excellent communication. Additionally, many of our members hold trustee positions and this invaluable insight and experience into the operation of charities allows us to understand first hand what being part of a charity involves and how we can assist as lawyers. Focussing on our clients means we have strong and effective relationships which we celebrate and nurture. We take a long term view and ensure all clients receive our undivided consideration and support. In recognition of this, we have

* Figures correct as at November 2012

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developed our Third Sector Forum as means to bring together the sector to discuss prominent issues affecting it and its organisations. Our brochure will give you a flavour about the services we provide, how we can help your organisation, our skills and experience and our commitment to achieving the best results. For more information about us, the clients we’ve cared for and the work we do, please contact me or one of my team. We look forward to getting to know you, your organisation and working with you as part of your team. Yours sincerely,

David Dunsire,

Executive Partner and Head of the Third Sector Team david.dunsire@todsmurray.com 0131 656 2278


THIRD SECTOR THURSDAYS THIRD SECTOR THURSDAYS OFFER ORGANISATIONS CONFIDENTIAL AND COMPLIMENTARY APPOINTMENTS WITH A MEMBER OF OUR DEDICATED THIRD SECTOR TEAM. The one hour one-to-one appointments, taking place in either our Glasgow or Edinburgh offices, give third sector organisations the opportunity to gain free guidance on a full remit of legal issues such as: Setting up charities and social enterprises Governance Mergers Trustees’ powers and duties

Trading subsidiaries and commercial contracts Tax planning Property issues Employment matters

Appointments take place on the last Thursday morning of the month and can be booked by emailing thirdsectorthursdays@todsmurray.com You can also book appointments and keep up to date with the Tods Murray Third Sector team on Twitter @3rdSectorForum and using #TSForum

HELPING THE THIRD SECTOR SUCCEED AND DELIVER WE ARE A DEDICATED TEAM OF EXCEPTIONALLY SKILLED AND EXPERIENCED THIRD SECTOR LAWYERS WHO APPLY AN EFFECTIVE, EMPATHETIC AND TAILORED APPROACH TO YOU. OVERVIEW

We are recognised as a team of highly skilled lawyers who celebrate and embrace relationships. We believe in the long term and putting each client at the heart of everything we do. We go beyond offering legal advice and provide support and resource through our unique Third Sector Forum events. We therefore actively engage with third sector organisations and are pro-active on the key concerns and issues.

KEY STRENGTHS

Our key strengths quite simply arise from the individuals within the team, their expertise and the way we work together, both as a team and with our clients. Our expertise is evidenced by our lawyers participating in Scottish Government consultations, most recently, the legislation for implementing the new Scottish Charitable Incorporated Organisation. The skilled background of our team from sectors covering corporate, property, private client, trusts, accountancy and tax, complements our shared knowledge of third sector law matters.

OUR SERVICES

We offer a full compliment of legal services to our third sector clients. We marry our vigorous professionalism and efficiency with a caring approach to the ethos and purpose of the organisation’s work. Our services include: Setting up social enterprises Setting up charities Modification & re-structuring Governance Mergers Trustees’ powers & duties Trading subsidiaries Winding-up Preparation & submission of tax returns

Repayment claims Tax planning Property Employment Litigation Commercial contracts Social Housing

EXPERTISE

We can support our clients in the setting up, modification, re-structuring, merger and winding-up of organisations. We are also well placed to handle day-to-day matters including governance, trustees’ powers and duties, trading subsidiaries, repayment claims, property, legacy and litigation issues. We act for voluntary bodies in the sports, education, health, environmental and heritage sectors and have particular expertise in acting for arts and lifestyle organisations. Our Tax teams provide additional support including the preparation and submission of tax returns, guidance on VAT and Capital Allowances, as well as advice on tax incentives. Furthermore, we can assist with contentious and non-contentious employment matters via our dedicated Employment team. @3rdSectorForum #TSForum

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TODS MURRAY LLP todsmurray.com

ABOUT TODS MURRAY TODS MURRAY LLP IS A LEADING INDEPENDENT SCOTTISH LAW FIRM OPERATING FROM OFFICES IN EDINBURGH AND GLASGOW TO SERVE CLIENTS ACROSS THE UK AND BEYOND. THE FIRM IS DEDICATED TO PROVIDING FIRST RATE, INNOVATIVE AND COMMERCIALLY AWARE SPECIALIST ADVICE. WITH A ROBUST TEAM OF 35 PARTNERS AND OVER 100 LAWYERS WE ARE ABLE TO DRAW UPON THE BEST TEAM TO PROVIDE TAILORED SOLUTIONS TO CLIENTS.

WHAT DO WE STAND FOR? A RELATIONSHIP WITH YOU

Relationships matter to us. Nurturing and developing constructive, productive relationships with our many clients, our own colleagues, and with the wider social, cultural and business communities in which we work, is at the heart of what we stand for. The better we know you and your business, the easier we can anticipate future challenges, and take dynamic steps to resolve them before they arise. We’ve been fine-tuning our own business approach since the late 18th century, so we’re confident that our own focus on developing meaningful relationships with our clients works. With city centre offices in both Glasgow and Edinburgh, we see ourselves as a full service law firm based in Scotland. We offer an extensive selection of legal solutions and guidance, carefully crafted to meet the needs of the many companies, organisations, charities, families and individuals that we count among our clients – across Scotland, the UK and beyond. Whether you come to us for advice in relation to your business or your own personal affairs, our pragmatic

WHAT DO WE OFFER? KNOWLEDGE, EXPERTISE & RESULTS FOR YOU

understanding of your needs gives us the insight to offer support that’s inventive and forward-looking yet grounded in decades of experience and our enduring legacy of legal expertise. Although our focus is predominantly on Scots law, we have also developed successful partnerships with top legal firms in London and Europe, and regularly engage with non-legal professionals to ensure that you get the well-rounded support you need and expect. Our emphasis on cultivating relationships with the wider community is evident in our varied work with, and support of, Scotland’s voluntary and creative sectors. For many years we have been a proud sponsor of cultural organisations and events, and we continue to look for innovative and inventive ways in which to share our expertise and support for Scotland’s creative community. Positive relationships matter to us not just because they enable us to do our job properly; we know that our expertise and understanding is greatest when we are fully engaged with the wider communities outside our doors.

We offer quality legal advice that you can trust, delivered by We pride ourselves on being at the cutting edge of emergadvisors who genuinely have your best interests at heart. In ing industries and responding to new developments in busishort, we offer a relationship you can depend on. ness, society and technology. But what makes us different Every day we work with a host of different clients: public from other legal firms is that we regard ourselves as more sector organisations, private sector companies, third sector than legal advisors. voluntary bodies – each with their own distinct story. We By getting to know you properly, we can provide an incan do this thanks to our colleagues’ wide experience and dependent perspective on your business or personal affairs. knowledge – together we make up one incomparable team. Thanks to many years of working with a wide range of com We recognise that clients demand more and better value panies and individuals, the advice we offer is grounded in from us and we are responding to these needs through de- our extensive experience. We have a reputation for collabolivering new ways of working: smarter tools, better develop- ration and a considered approach to problem-solving that’s ment and deployment of our skills and services. We aim to second to none; just ask some of our clients. integrate with you, such as through our annual programme Does all this come at a price? Well, yes, but we are confiof briefings and events and online resources which are spe- dent that we offer all our clients genuine value for money cifically designed and offered with your priorities in mind. – and the kind of timely, relevant advice that gets noticeable Over time, we have developed a reputation for excellence in results. Our depth of service makes the real difference to our several key areas. We are recognised as experts by the independ- clients’ bottom line. And that’s, ultimately, what matters. ent directories of legal firms, Legal 500 and Chambers & Partners.

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OUR EXPERIENCE

KEY FACTS

WE HAVE A WIDE AND VARIED LIST OF THIRD SECTOR CLIENTS WITH WHOM WE HAVE FOSTERED MEANINGFUL AND CONSTRUCTIVE RELATIONSHIPS.

WE UNDERSTAND THE UNIQUE CHARACTER OF THE THIRD SECTOR AND THE VALUE IT CONTRIBUTES TO THE SCOTTISH ECONOMY.

BANK OF SCOTLAND FOUNDATION (FORMERLY HBOS FOUNDATION)

THE THIRD SECTOR EMPLOYS

BIGHEARTED SCOTLAND FEDERATION OF SCOTTISH THEATRE FESTIVALS

138,000 PEOPLE IN SCOTLAND

EDINBURGH LIMITED

HIV SCOTLAND KINGDOM HOUSING ASSOCIATION PEOPLE’S POSTCODE TRUST SCOTTISH ASSOCIATION FOR

MARINE SCIENCE SHETTLESTON HOUSING ASSOCIATION SNIFFER ST COLUMBA’S HOSPICE THE CLARK FOUNDATION FOR LEGAL EDUCATION THE ROYAL EDINBURGH MILITARY TATTOO (CHARITIES) LIMITED THE ROYAL HIGHLAND AND

AGRICULTURAL SOCIETY OF SCOTLAND THE ROYAL LYCEUM THEATRE COMPANY LIMITED THE WOODLAND TRUST TOLLCROSS HOUSING ASSOCIATION

the annual income of

SCOTTISH CHARITIES i n

2 0 1 1

w a s

u p

t o

£4,500,000,000 The sector's overall

ASSETS & RESERVES ARE

£9,000,000,000

3000 s ocial enterprises contribute a

£2-2.5 combined turnover of around

BILLION

*Source: SCVO 2012, The Scottish Government and Social Enterprise Scotland

@3rdSectorForum #TSForum

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TODS MURRAY LLP todsmurray.com

MEET THE TODS MURRAY THIRD SECTOR TEAM BUILDING, NURTURING AND CELEBRATING POSITIVE RELATIONSHIPS WITH YOU AND THE WIDER WORLD IS WHAT WE’RE ALL ABOUT. Getting to know your team – who you are, what you want to achieve, and what you need to achieve it – has been the foundation of our success for the last 200 years. But we want to do more. We’re on your side, a positive and determined team player ready to deal with whatever everyday issues may

DAVID DUNSIRE

HEAD OF TEAM 0131 656 2278 david.dunsire@todsmurray.com David is Executive Partner and Head of the firm’s Third Sector team, offering wide ranging, high level corporate and management experience to organisations, particularly on corporate structures and governance issues.

SIOBHAN CONNELLY

occur, but also in a position to take a more independent, longer-term view. Thanks to our balance of experience and fresh blood, we can offer creative, tailored and progressive thinking that matches each client’s legal needs in a world where change is the only constant.

ELAINE HUNTER

DAWN ROBERTSON

PARTNER 0131 656 2396 dawn.robertson@todsmurray.com @DRobertsonTods

0131 656 2152 barbara.bolton@todsmurray.com @BarbaraTods

Elaine is a Partner based in the Real Estate department. She handles all areas of property work for third sector clients and has a particular expertise in advising housing associations. She is dual qualified in both English and Scots law.

Dawn in an accredited specialist in employment law with specific experience in the third sector. She advises on restructuring, redundancy, disciplinary and grievance matters and managing performance. She has worked with the sector for over ten years and has particular expertise with housing associations.

Barbara is a Partner in our litigation and dispute resolution team. She provides expert guidance to clients on contentious issues. She is also a member of our Bribery Consultancy Service, offering advice on how to comply with the required legislation. She is also a trustee of a leading UK charity.

STUART GREENWOOD

DEBBIE MCILWRAITH

FIONA FOSTER

SENIOR ASSOCIATE 0141 275 4578

ASSOCIATE 0131 656 2266

ASSOCIATE 0131 656 2225

siobhan.connelly@todsmurray.com

fiona.foster@todsmurray.com

stuart.greenwood@todsmurray.com

Fiona is an Associate in Tods Murray’s Private Client department. She deals with all aspects of charitable trusts. In addition, she also deals with charities as beneficiaries through the administration of executries. Fiona is dual qualified in Scots and English Law and has written for an HIV charity.

Stuart primarily advises corporate based charities on all aspects of charity law including transactional issues, such as incorporation, dissolution or transfer of assets, and ongoing governance and day to day advice. He is well placed to advise on the new SCIO, having participated in the Scottish Government’s consultation on the legislation.

@ConnellySiobhan Siobhan advises a number of Registered Social Landlord clients on all aspects, including a specific expertise in housing litigation. She frequently represents RSLs in defended recovery actions in the Sheriff Court, and has particular experience of dealing with actions concerning antisocial behaviour.

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BARBARA BOLTON

PARTNER 0141 275 4582 elaine.hunter@todsmurray.com @ElaineAHunter

PARTNER

SOLICITOR 0131 656 2367 debbie.mcilwraith@todsmurray.com @DMcIlwraithTM Dawn in an accredited specialist in employment law with specific experience in the third sector. She advises on restructuring, redundancy, disciplinary and grievance matters and managing performance. She has worked with the sector for over ten years and has particular expertise with housing associations.


DEDICATION AND SUPPORT WE ARE COMMITTED TO THE SECTOR AND ARE IMMERSED IN THE CHALLENGES AND ISSUES AFFECTING THE THIRD SECTOR IN SCOTLAND. KEY TO OUR COMMITMENT IS LIVING AND BREATHING OUR CLIENTS’ WORK. WE DEVELOP LONG AND LASTING RELATIONSHIPS WITH OUR CLIENTS. AS PART OF THIS DEDICATION IS OUR CONSTANTLY DEVELOPING WEALTH OF RESOURCE WHICH PROVIDES SUPPORT, HELP AND BENEFIT TO THE SECTOR. The Third Sector Forum brings together leaders in the field for events throughout the year to debate the salient and pressing issues, as well as to provide an environment to meet new contacts. Join and view videos of past events at todsmurray.com/thirdsectorforum

Building on our expertise and our proactive approach in keeping our ear to the ground, we regularly publish whitepapers and insight articles which offer guidance and advice to charities. Register for notifications of new publications at todsmurray.com/knowledge

ANNE MARIE RENZ

HEAD OF TAX 0131 656 2159

annemarie.renz@todsmurray.com Anne Marie is a Chartered Accountant and Chartered Tax Adviser with over 20 years experience of business and personal tax. As part of the Third Sector team, Anne Marie advises on issues such as the use of trading subsidiaries, VAT, SDLT and the tax incentives available for charitable giving and fundraising initiatives.

HILARY MASON

PERSONAL TAX ADVISOR 0131 656 2354 hilary.mason@todsmurray.com Hilary has many years of experience in advising trusts in relation to income tax and capital gains tax. She has a particular interest in charitable legacies and holds the Certificate of Charity Legacy Administration.

In a drive to meet the demand for ongoing engagement and dialogue with our clients, our Third Sector Forum Linkedin group acts as a hub of knowledge and debate for the sector. Building on discussions and content from the Forum events, the group provides a means to continue the debate and learn more about the subjects covered. Join by searching ‘Third Sector Forum’ .

2,220

OUR THIRD SECTOR FORUM VIDEOS WITH EXPERT INSIGHT AND COMMENT HAVE BEEN WATCHED OVER 2,200 TIMES

320

OVER 320 THIRD SECTOR PROFESSIONALS HAVE ATTENDED OUR THIRD SECTOR FORUM EVENTS IN THE LAST 12 MONTHS

@3rdSectorForum #TSForum

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TODS MURRAY LLP todsmurray.com

TESTIMONIALS

THINK AND TALK WITH TODS IS YOUR LOOKING GLASS INTO LEGAL UPDATES, RESEARCH AND INSIGHTS. There you will find articles about paradigm-shifting ideas, content from seminars to interviews with our lawyers and thought leaders. Our mission is to engage our clients, contacts and the business community in conversation about the world and its future, and to inspire new ways for you to approach your business and better serve your customers. Think & Talk with Tods comprises of several components: blog, video, insights, research and Tods Murray hostedevents. Visit thinkandtalkwithtods.com

EDINBURGH

GLASGOW

todsmurray.com @TodsMurray

Edinburgh Quay 133 Fountainbridge Edinburgh EH3 9AG

33 Bothwell Street Glasgow G2 6NL

Registered Office DX ED58

DX 512815 - Glasgow Central

Tods Murray LLP is a limited liability partnership registered in Scotland, number SO300337 and its solicitors are regulated by The Law Society of Scotland. VAT registration number GB 269 2395 23 @TodsMurray

T 0131 656 2000 F 0131 656 2020 E maildesk@todsmurray.com

T 0141 275 4771 F 0141 275 4781 E maildesk@todsmurray.com

This document has been printed on paper containing 100% FSC post-consumer recycled fibres.


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