Charities in Scotland

We are incrementally developing a new set of content on Scottish private client law for Scottish practitioners. The content will provide an essential resource for Scottish practitioners, as well as practitioners in England and Wales with clients who need advice on cross-border issues.

Aside from the historic law on public trusts, the greater part of the law on charities in Scotland has long been entwined with UK tax law to the extent that, until 2006, the recognition of Scottish charities was a function of HMRC. Modest reforms to charity law in the 1990s, eg the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 and certain sections of the Charities Act 1992, and the Charities Act 1993 changed the ways in which charities and public trusts were reorganised and monitored.

Major changes to charity law in Scotland were introduced by the

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