Charitable organisations in the UK (Scotland): overview | Practical Law

Charitable organisations in the UK (Scotland): overview | Practical Law

A Q&A guide to charity law and practice in UK (Scotland).

Charitable organisations in the UK (Scotland): overview

Practical Law Country Q&A 7-632-6485 (Approx. 14 pages)

Charitable organisations in the UK (Scotland): overview

by Gavin McEwan, Turcan Connell
Law stated as at 01 Jan 2020Scotland
A Q&A guide to charity law and practice in UK (Scotland).
The country-specific Q&A guide provides a structured overview of the key practical issues concerning charity law in this jurisdiction, including the legal framework and legal definition of a charity; principal sources of law; forms of organisation used for charitable purposes, and the qualification requirements/formalities to set these up; main regulatory authorities; management; accounting/financial reporting requirements; tax; overseas charities; and reform.