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Charity law and public benefit in Scotland.

Iloka, Uche; Arnell, Paul



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.


ILOKA, U. and ARNELL, P. 2021. Charity law and public benefit in Scotland. Scots law times [online], 2021(12), pages 52-54. Available from:

Journal Article Type Article
Acceptance Date Apr 1, 2021
Online Publication Date Apr 22, 2021
Publication Date Apr 22, 2021
Deposit Date Apr 27, 2021
Publicly Available Date Apr 23, 2022
Journal Scots law times
Print ISSN 0036-908X
Publisher Sweet and Maxwell
Peer Reviewed Peer Reviewed
Volume 2021
Issue 12
Pages 52-54
Keywords Charitable purposes; Commercial activities; Public benefit; Register of Charities; Scotland
Public URL
Publisher URL


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