There are obvious benefits to charities, voluntary and community groups and social enterprises sharing buildings – it can be a good way for small organisations to have access to decent premises at a reasonable cost. But care is needed (as with any legal agreement) when entering into an arrangement to ensure that all the organisations involved meet agreed requirements and obligations.
This Expert Guide looks at the possible options and structures for ownership including recharging for shared services, accounting issues, trading and tax issues and VAT issues.
