Section 66 of the Charities and Trustee Investment (Scotland) Act 2005 (the Act) describes four general duties of charity trustees which are fundamental to their role as a charity trustee. Charity trustees are required to comply with these while carrying out their functions as a charity trustee.

A charity trustee must:

• act in the interests of the charity
• seek, in good faith, to ensure that the charity operates in a manner that is consistent with its objects or purposes
• act with the care and diligence that it is reasonable to expect of a person who is managing the affairs of another person
• ensure that the charity complies with the provisions of this Act, and other relevant legislation

Important implications follow from these duties for charity trustees, both as individuals and as a group. OSCR has issued guidance in this connection which can be viewed here

Craig Vickery by email craig.vickery@merchantshouse.org.uk