Charities and Trustee Investment (Scotland) Act 2005

In the ten years since the author’s’ first edition of their annotated version of The Charities and Trustee Investment (Scotland) Act 2005, there has been extensive change in the area of charity law in Scotland.

The 2005 Act as enacted set out a broad framework for charity regulation in Scotland, leaving much of the detail to be supplemented by regulations issued by the Scottish Ministers and by exercise of the wide discretionary powers of OSCR. With the benefit of almost full implementation of the Act and a near-complete set of supporting regulations, it is now possible to offer a definitive commentary with authoritative interpretation, and in addition a critique pointing to future reform in this area of law. During the ten years since the Act came into force, much has developed in the non-profit landscape across the UK, and expert observations are offered by the authors here on the continuing capacity of the Act to meet the needs of the rapidly evolving charities sector in Scotland.