Creation, Merger and Dissolution of Charities

Charities face extensive regulatory oversight under The Charities and Trustee Investment (Scotland)Act 2005 which sets out a detailed charity test and public benefit test for new Scottish and cross-border charities, as well as other regulations on winding up affairs or merging with other bodies.

Ensuring compliance with these statutory requirements is essential for successful entry onto or removal from the Scottish Charity Register. Turcan Connell’s dedicated Charities Legal Team is highly experienced in dealing with the Office of the Scottish Charity Regulator (OSCR) and the provisions of the 2005 Act.

We can advise on the charity structures best suited to newly created or merging charities and guide applicants through the regulatory process to ensure that all necessary consents are obtained. 

Our charity specialists can also help charities coming to the end of their lives to find the most cost-effective way to achieve a smooth winding-up and to ensure that any remaining funds can be properly applied within the spirit of the legislative framework.