The following Private Client practice 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 returns and records must be submitted to OSCR each
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