Blackadders

This Scottish Will clause provides wording for a legacy to charity that is sufficient to take advantage of the reduced rate of IHT which is then made available to the non-exempt parts of the estate, in terms of IHTA 1984, Sch 1A.

This Scottish Will clause provides wording to restrict the geographical extent of revocation so that specified testamentary writings made in respect of foreign property remain extant.

This Scottish Will clause sets out the provision for a nil rate band discretionary trust and includes sub-clauses to specify the amount of the legacy and the provisions of the trust into which the legacy is placed.

This Scottish Will clause provides a skeletal framework for specifying pecuniary legacies to individuals.

This Scottish Will clause provides wording to bequeath specific assets to chosen beneficiaries.

This Checklist sets out issues to consider when drafting real burdens and title conditions in dispositions in Scotland. It considers specific real burdens relating to use restrictions, alterations and works and personal real burdens.