The Companies (Non-Profit Organisation) Regulations, 2014 (the “Regulations”) came into effect on 6 August, 2014. The Regulations were specifically designed to address the risks faced by non-profit organisations (“NPOs”) relating to money laundering and terrorist financing. They impose a number of obligations on NPOs and on the Registrar General with the ultimate aim of protecting NPOs from being used for money laundering and terrorist financing.

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FOCUS Vol. 67, Issue 2/2025

This issue discusses the proper approach in interpreting ‘as of right' thresholds, the significant changes in the appeal process...

Contemplation & Consequence: Trustee Liability After Retirement

Under the principles from Head v Gould, and recently reaffirmed by the English Court of Appeal, a retiring trustee...