You may be aware of the Office of the Scottish Charity Regulator (OSCR) updates that involved a request for all charities to report Notifiable Events. Whilst there is no legal requirement to report an event, OSCR are keen to encourage charities to report to them when there has been a significant event which may or … Read More >>
The Community Empowerment (Scotland) Bill proposes amending Part 2 of the Land Reform (Scotland) Act 2003 which will enable certain bodies to buy abandoned or neglected land and to make such land work for the benefit of the community. The Bill will allow communities to identify any public sector land or buildings that they feel … Read More >>
A Trust is an unincorporated entity set up to hold property to be used solely for charitable purposes. So what is a Scottish charitable trust? The main characteristics of a Scottish charitable trust are as follows:- 1. It is simple to set up. 2. The Trust Deed (which is the governing document of the Trust) … Read More >>
The Office of the Scottish Charity Regulator (OSCR) has the power to apply the charity test as defined in the Charities and Trustee Investment (Scotland) Act 2005 to review the charitable status of charities listed on the register. Does your organisation pass the charity test? The five functions of OSCR as specified in law are … Read More >>
The Office of the Scottish Charity Regulator (OSCR) were made aware of reports in the press about an alleged high value severance package agreed by the charity trustees of Glasgow East Regeneration Agency for the charity’s Chief Executive when he was made redundant. What exactly are the duties of charity trustees in Scotland? OSCR’s regulatory … Read More >>
The case of Glasgow Rent Deposit & Support Scheme against Glasgow City Council and Ypeople (decided on 6 December 2012) highlights the court’s reluctance to delay a contract award because of an alleged breach of the procurement regulations where this would be detrimental to the public interest. GCC tendered for a service providing increased access to … Read More >>
Using Procurement to deliver Living Wage – public bodies are increasingly under pressure to get the most out of their procurement processes, including addressing social and economic challenges. The Scottish Living Wage Campaign aims to ensure that all employers in the public, private and voluntary sectors pay their workers no less than the Scottish Living … Read More >>
As at 1 November 2012, the Charities Restricted Funds Re-organisation (Scotland) Regulations 2012 came into effect. Do you know what a restricted fund is and what it means for your charitable organisation? The Regulations define “restricted fund” as “property (including money) given to a charity for a specific purpose and in respect of which conditions have … Read More >>
HMRC published for consultation the draft regulations for The Gift Aid Small Donations Scheme (GASDS). Consultation will end on 5 December 2012. It is intended that under the scheme all qualifying charities and community amateur sports clubs (CASCs) will be able to claim a top-up payment which is equivalent to Gift Aid on small cash … Read More >>
What are Procurement Contract Award Notice Requirements? Registered Social Landlords (RSLs) and other public bodies must go through a legally compliant procurement process prior to awarding a contract for works, supplies or services. This process is set down in the Public Contracts (Scotland) Regulations 2012. It is easy for public bodies to get caught up ensuring … Read More >>
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