Charities are being urged to safeguard Ukrainian refugees against people traffickers and other potential abusers. EPA
Charities are being urged to safeguard Ukrainian refugees against people traffickers and other potential abusers. EPA
Charities are being urged to safeguard Ukrainian refugees against people traffickers and other potential abusers. EPA
Charities are being urged to safeguard Ukrainian refugees against people traffickers and other potential abusers. EPA

UK charity watchdog urges aid groups to protect Ukrainian refugees from abuse


Nicky Harley
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The UK's charity watchdog is urging aid groups to make safeguarding issues a priority to help protect Ukrainian refugees from abuse.

More than 4.9 million refugees have arrived in Hungary, Poland and Slovakia since Russia invaded Ukraine in February.

The UK's Charity Commission said that while aid groups operating at the borders were doing "vital" work, they need to be alert for attempts to use them as a guise for committing abuse.

The commission said it would take action against charities which have not made appropriate checks.

“The situation in Ukraine continues to change rapidly, with many Ukrainians becoming displaced and seeking the shelter and safety of charities operating along Ukraine’s borders and in the neighbouring countries,” the Charity Commission said.

“We recognise the vital work charities are delivering, here and in the region, to support those affected by the crisis. Through our collaboration with the Foreign Commonwealth and Development Office (FCDO), we are aware that criminal groups are operating in the region.

“Charities need to be alert to the risks that some individuals may try to use the cover of charity for the purpose of sexual exploitation and abuse and sexual harassment of those in need of assistance.

“All trustees must take reasonable steps to protect from harm people who come into contact with their charity – this is a fundamental part of fulfilling your trustee duties and operating as a charity for the public benefit."

The UN has already told of criminal gangs trying to exploit women and girls fleeing the war in Ukraine.

"For predators and human traffickers, the war in Ukraine is not a tragedy," UN Secretary General António Guterres said on Twitter.

"It's an opportunity – and women and children are the targets."

The commission is urging groups to review safeguarding policies and procedures regularly to ensure they remain fit for purpose as the situation on the ground evolves.

It says staff and volunteers need to be vetted to ensure they are suitable and legally able to work for charities.

UKRAINE REFUGEE CRISIS
UKRAINE REFUGEE CRISIS

It also advises using the Misconduct Disclosure Scheme when hiring to help protect charities from those who pose a safeguarding risk.

"If your charity is responding to the crisis in Ukraine by working with partners, you must make sure that any grant recipient or partner body is suitable and they must have appropriate safeguarding procedures in place," the commission said.

"Where a registered charity supports, or works closely with overseas partners or not-for-profit organisations that are not registered with the commission, we will hold the registered charity to account over the suitability and management of that relationship – including its supervision of safeguarding risks.

"Where allegations or incidents do arise, it is important that charities respond quickly and handle the situation appropriately. Charities should ensure that support is available to victims and survivors. They must also report to all relevant agencies and regulators as appropriate."

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Updated: April 18, 2022, 2:51 PM