The following Private Client guidance note Produced in partnership with Gavin McEwan of Turcan Connell provides comprehensive and up to date legal information covering:
The Office of the Scottish Charity Regulator (OSCR) was created by the Charities and Trustee Investment (Scotland) Act 2005 (2005 asp 10) (CTI(S)A 2005) to be the registrar and regulator of Scottish charities. OSCR is a body corporate whose general functions are defined as:
determining whether bodies are charities
keeping a public register of charities
encouraging, facilitating and monitoring compliance with the provisions of CTI(S)A 2005
identifying and investigating apparent misconduct in the administration of charities and taking remedial or protective action in relation to such misconduct
giving information or advice, or making proposals to the Scottish Ministers on matters relating to OSCR’s functions
OSCR has power to do anything which is calculated to facilitate or which is conducive or incidental to the performance of its functions.
In performing its functions, OSCR is obliged by CTI(S)A 2005 to encourage equal opportunities and to have regard to the principles under which regulatory activities should be proportionate, accountable, consistent, transparent and targeted only at cases where action is needed, and to have regard to any other principle which appears to OSCR to represent best regulatory practice.
OSCR carries out a substantial part of its monitoring of Scottish charities through the receipt and review of annual returns and accounting records. These
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.