Charity Trustee Duties in the spotlight: a reminder following the introduction of the Charity Trustee Register
By Cara Teven
On 9 March 2026, the final provisions of recent amendments to the Charities and Trustee Investment (Scotland) Act 2005 (‘the Act’) came into force, completing a series of reforms aimed at improving transparency and accountability within the Scottish charity sector.
The most notable and arguably most significant of these changes is the introduction of a public charity trustee register, which means that the names of charity trustees are now publicly available on the Scottish Charity Register and can be viewed by the public on demand.
This reform serves as a timely reminder of the personal responsibilities and potential reputational consequences that come with acting as a charity trustee in Scotland.
The Introduction of the Public Charity Trustee Register
Under the new regime, the Office of the Scottish Charity Regulator (OSCR) now publishes the first and last names of charity trustees on the Scottish Charity Register. This change forms part of the wider reform package introduced by the Charities (Regulation and Administration) (Scotland) Act 2023, building on the Act to enhance transparency and strengthen public confidence in charities.
Although trustees can, in limited and exceptional circumstances, apply to have their details withheld (for example, where publication would pose a risk to personal safety), the default position is now one of public visibility.
Trustees should assume that their involvement in their respective charities, and therefore their actions as part of their role can be easily identified by members of the public, funders and the press.
This heightened visibility does not create new legal duties for trustees (over and above the new duty to provide their details to OSCR), but it does amplify the potential reputational consequences of governance failures on a personal level, as well as for the charity, and reinforces the importance of understanding, and complying with, trustee duties in full.
A Reminder of Charity Trustee Duties in Scotland
Charity trustee duties in Scotland are primarily set out in the Act and accompanying OSCR guidance. In terms of general duties, under section 66 of the Act, trustees must: ensure, in good faith, that the charity operate within its purposes; act diligently and with care when handling the charity’s affairs and manage any conflicts of interest as they arise.
The Act also sets out specific duties for trustees, such as: providing the information to OSCR to ensure the Scottish Charity Register is up to date; reporting to OSCR in the event that the trustees intend to make any changes to the charity; keeping proper accounting records, preparing financial reporting and submitting same to OSCR; managing fundraising for the charity and providing information to the public, such as the charity’s name and charity number which must be visible on the charity’s website and external documents, and the charity’s governing document which should be provided to the public on request.
Reputational Risk in Practice: The Captain Tom Foundation
A high‑profile example of how trustee duty failures can result in personal and reputational consequences are the events which unfolded in respect of the Captain Tom Foundation.
In November 2024, the Charity Commission published the findings of its statutory inquiry into the Captain Tom Foundation, concluding that there had been repeated instances of misconduct and mismanagement by the charity’s former trustee and CEO and a fellow trustee, who were Captain Tom’s daughter, Hannah Ingram-Moore and son in law, Colin Ingram-Moore.
The inquiry found that they had failed to act in the best interests of the charity and had repeatedly failed to identify and manage conflicts of interest, particularly where the charity’s activities intersected with their private interests.
The inquiry found that these failures resulted in a pattern of behaviour through which the trustees benefited personally, directly and indirectly, from their involvement in the charity. The inquiry’s report was critical of the Moores’ handling of public communications around publishing deals for books authored by the late Captain Sir Tom which led the public to believe that proceeds of Sir Captain Tom’s book would benefit the charity.
The inquiry was critical of Hannah Ingram-Moore’s public statements regarding her involvement in setting her salary and her retention of £18,000 for judging and presenting an award named after Captain Tom. She asserted that she did so in her personal capacity, which the inquiry did not agree with and found no evidential basis for.
The inquiry was also critical of the way in which intellectual property rights were handled by the Ingram-Moore family, who owned the rights, but offered use to the charity, on the basis that the agreement in respect of use was not formalised which led to possible financial losses for the charity.
Further, the inquiry criticised the Ingram-Moores’ use of the charity’s name in an original planning application for a building constructed on their land, which was deemed to imply that the building would be utilised by the charity. The Ingram-Moores did not seek consent from the other trustees before including the charity’s name in the planning application.
Hannah and Colin Ingram-Moore were disqualified from being trustees and holding a senior management position in a charity for a period of ten and eight years respectively.
While the Capital Tom Foundation was registered as an English charity and therefore regulated by the Charity Commission, as opposed to OSCR, the case is instructive for Scottish trustees.
The regulators noted that the trustees’ conduct had damaged public trust and confidence, not only in the charity itself but in charities more generally. The reputational impact has been significant, both for the Ingram-Moores personally and for the charity.
The lesson is clear – even where trustees believe they are acting with good intentions, failures in governance, transparency and conflict management can result in lasting personal and professional consequences.
Key Takeaway for Trustees
With the introduction of the public charity trustee register, charity trustees in Scotland now operate in a more transparent and publicly visible environment than ever before.
Against that backdrop, trustees should take time to re‑familiarise themselves with their statutory duties under the Charities and Trustee Investment (Scotland) Act 2005; and the practical guidance issued by OSCR
Doing so is not only a matter of legal compliance but also an important step in safeguarding both the charity’s reputation and the trustee’s own reputation. In a landscape where trust and transparency are central, proactive and informed governance has never been more important.
Should you require any advice in respect of charity trustee duties, or wider governance issues, please contact Cara Teven (cteven@homack.co.uk)