Charity Law and Public Benefit in Scotland

Abstract

This publication discusses Office of the Scottish Charity Regulator v New Lanark Hotels Ltd (IH) on whether the Upper Tribunal had erred in concluding that a charity’s trading subsidiaries should be entered on the Scottish Charities Register despite having activities which were commercial in nature, because their activities represented aspects of New Lanark as a functioning, living village and contributed to advancing its charitable purposes.

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