Charity

In our update blog summarising the Programme for Government we noted that Scottish Government would consult on a review of the Charities and Trustee Investment (Scotland) Act 2005. Scottish Government said:-

“It is over 17 years since the McFadden Commission proposed establishing a Scottish charity regulator, and more than 13 years since the passage of the Charities and Trustee Investment (Scotland) Act 2005. To ensure public confidence in charities and in the Scottish Charity Regulator is maintained we will consult on updating legislation to promote transparency and accountability.”

The consultation is now live. The consultation appears to be mostly focussed on technical matters to support greater “transparency and accountability”.

The consultation topics cover:-

• Publishing annual reports and accounts in full for all charities on the Scottish Charity Register

• An internal database and external register of charity trustees

• Criteria for automatic disqualification of charity trustees and individuals employed in senior management positions in charities

• A power to issue positive directions to charities

• Removal of charities from the Scottish Charity Register that are persistently failing to submit annual reports and accounts and may no longer exist

• All charities in the Scottish Charity Register to have and retain a connection in Scotland

• Inquiries into the former charity trustees of bodies which have ceased to exist and bodies which are no longer charities

• De-registered charities’ assets and public benefit

• The speed and efficiency of OSCR’s powers to gather information when making inquiries

• The reorganisation of charities established under royal charter, warrant or enactment

We will be considering the consultation document and will provide further updates.

This blog was written by Alan Eccles @BCharitable alan.eccles@brodies.com

Brodies charities team is top (band 1) ranked in independent legal directory Legal500 and singled out in Chambers High Net Worth as “renowned for charity law”.

Alan Eccles

Alan Eccles

Partner at Brodies LLP
Alan is a Partner specialising in private client (succession, incapacity and asset protection) matters as well as the charities, third and impact sectors.
Alan Eccles