The long-awaited UK Charities Act 2006 is now on the statute book and will be brought into force in phases over a period of several years. It completely overhauls the legal regime for charities, with changes including new rules on charitable purposes, charity registration, mergers, trustee remuneration, fundraising, and appeals from the Charity Commission decisions. This definitive guide to modern UK charity legislation steers the reader through the new law and highlights when the changes are expected to take effect. Structured to reflect the practical issues faced by charities, each chapter covers not just the changes introduced by the 2006 Act, but also the relevant provisions of the Charities Act 1992 and Charities Act 1993, giving a comprehensive commentary on the overall charity law regime. Appendices to the book include the full text of the Charities Act 2006 and the Charities Act 1993 (as amended by the 2006 Act), together with relevant extracts from the Charities Act 1992 (as amended by the 2006 Act). This is an essential reference for lawyers, accountants, trustees, and those involved in the management of charities.