Abstract
The period under review began with a joint statement by the Office of the Scottish Charity Regulator and HM Revenue & Customs clarifying the requirement for definition clauses (defining the meaning of ‘charitable’, ‘charitable purpose’ or ‘charity’) in constitutions of bodies on the Scottish Charity Register that also wish to seek tax relief from HMRC, in order to establish an operational arrangement that would have a minimum impact on Scottish charities. The agreement was based on the premise that there is very little divergence between the concept of what is charitable under the terms of the Charities and Trustee Investment (Scotland) Act 2005 (asp 10) and what is charitable for the purposes of the Taxes Acts.
Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
