Supervising charities: a Scottish-civilian alternative

Proposes implementation of a Scottish civilian system of charities supervision based on the Scots common law of public trusts, as an alternative to the English style charities system introduced under the Charities and Trustee Investment (Scotland) Act 2005. Considers the differences between common law and civilian approaches to supervision, the definition of charity in English law, the "charitable incorporated organisation" proposed under the English Charities Bill 2005 and the provision for a Scottish charity regulator under the Act. Identifies disadvantages of the existing system and the benefits of the proposed amendments to the Act