Book reviews

The Charities and Trustee Investment (Scotland) Act 2005 heralded a new era in charity law in Scotland. For the first time, a statutory regulator dedicated to the charity sector exists with a broad range of powers of inquiry and direction. Some trustees’ powers are now framed in legislative form for the first time. Step changes in the annual reporting regime for charities and in the area of regulatory consent to constitutional amendments mean that charity trustees have new obligations to fulfil. There is a great deal of new material for practitioners and their clients to absorb.

So much the better that Cross & Ford’s text on the Charities and Trustee Investment (Scotland) Act 2005 has been published. This text, which is the first fully annotated version of the Act to become available, is aimed at private client and trust lawyers and charity law specialists – and is also targeted at those involved in administering, managing and setting up charities as well as charity trustees themselves.

The text follows the familiar W Green format for annotated statutes, and is presented clearly and helpfully with appropriate cross-references throughout. The annotations are particularly useful and bring in strands of existing practice, up-to-date references to case law and links with other legislation. That the commentary provides particular depth in selected areas – for example, the detailed notes on charity trustees’ general duties under s 66 of the Act, and the extensive material included on the charity test and public benefit test under ss 7 to 9 of the Act – is especially welcome and makes this book all the more invaluable.

As well as highlighting the Office of the Scottish Charity Regulator’s own policy memoranda and published guidance, Cross & Ford also highlight those areas which are still developing, flagging up where new regulations have only just come into existence or are still awaited.

The reader’s understanding of the 2005 Act is greatly enhanced by the authors’ references to the bill’s progress through the Scottish Parliament, with particular emphasis on evidence given to the Communities Committee and subsequent ministerial statements. The predecessors of the bill, including the McFadden Commission, are also given due attention.

The difficulties which cross-border charities might face in terms of, amongst other things, potential dual regulation by OSCR and the Charity Commission for England & Wales, are covered: Cross & Ford’s text provides an excellent starting place for those involved with charities operating in more than one UK jurisdiction. Practice north and south of the border is highlighted and leads are frequently given to more in-depth sources.

This textbook is undoubtedly one of the most helpful publications currently on the market for the charity law sector in Scotland. It is a vital addition to private client practitioners’ libraries and, as the Act continues to settle in and develop, future editions will be just as keenly anticipated.

Gavin McEwan, senior associate, Turcan Connell; accredited specialist in charity law