Meeting the Charity Test in Scotland

OSCR has published a consultation – closing 5 May – on updates it proposes to make to sections of its ‘Meeting the Charity Test’ guidance.  These updates clarify our guidance on public benefit following the 29 January 2021 decision by the Court of Session on the charitable status of New Lanark Hotels Limited and New Lanark Trading Ltd. A commentary on this case by charity law expert Nicola Evans can be read here.