The following Private Client guidance note provides comprehensive and up to date legal information covering:
The Charities Act 2011 (CA 2011) came into effect on 14 March 2012, it sets out how all charities in England and Wales are registered and regulated. It replaces most of the Recreational Charities Act 1958, Charities Act 2006, Charities Act 1993 and Charities Act 1992. The CA 2011 is intended to make the law easier to understand by replacing four Acts of Parliament with one. CA 2011, subsidiary regulations and the accounting Statement of Recommended Practice (SORP) set down the regulative framework for charities in England and Wales. Also of significance are policies generated by, for eg, the Charity Commission for England and Wales (the Commission), HM Revenue & Customs (HMRC) and Companies House.
The Charities and Trustee Investment (Scotland) Act 2005 provides the framework within which Scottish charities have to exist, covering such issues as regulation, the charity test and various administrative and supervisory matters. The Office of the Scottish Charity Regulator (OSCR) is the independent regulator and registrar of Scottish charities.
The Charity Commission for Northern Ireland (CCNI) is the independent regulator of charities in Northern Ireland.
The office of Charity Commissioner has been abolished and its functions, property, rights and liabilities have been transferred to the Charity Commission for England and Wales (the Commission).
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