The Charities and Trustee Investments (Scotland) Act 2005 has changed the legal landscape in this area. Both executor and trustee must remain live to the issue of whether the testator's "charitable" bequest actually goes to charity or fails for reasons such as vagueness.
A number of issues under the 2005 Act, such as "charitable purpose," "public benefit," registration, taxation and reorganisation may raise their heads. Extensive regulations exist to govern charitable administration, and the input of Counsel to their construction and application may well be useful. In addition to the Scottish Charity Regulator (OSCR), some charities, such as Registered Social Landlords, may be answerable to other regulatory bodies. Issues such as investment, employment and the settlement of disputes may have their own special nuances when embedded in a charitable setting.
Terra Firma Chambers is able to offer counsel to advise on such matters, assist in liaising with Regulators and, where appropriate, represent interested parties in court.
Members of Terra Firma Chambers with Charities experience:
