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Adrian Bell Morton Fraser

Results 1 to 5 of 6



Estate diversification: hiring out your property *

United Kingdom - September 10 2012
Hiring out your property can be an effective way to secure a revenue stream from what is often the largest asset on your estate.

Co-authors: Scott Moncrieff.


Brief guide to forming a charity *

United Kingdom - June 8 2011
Generally speaking, an organisation can only call itself a charity in Scotland if it has been granted charitable status by the Office of the Scottish Charity Regulator (OSCR).


Being a director of a private company *

United Kingdom - February 17 2011
The Combined Code on Corporate Governance provides that the "board's role is to provide entrepreneurial leadership of the company within a framework of prudent and effective controls which enables risk to be assessed and managed."

Co-authors: Christian Hook, Lauren Scott, David Millar, Austin Flynn.


Charities, tax and cross-border transfers *

United Kingdom - November 22 2010
For reasons which we won't go into for the purpose of this Bulletin, there are differences in the definition of charitable under UK tax law, compared to Scottish charity law.


The “fit and proper persons” test: what you need to know *

United Kingdom - November 19 2010
The Finance Act 2010 (the "Act") introduced new measures which could impact upon the availability of tax exemptions for charities.


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