Turcan Connell

Experts

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Gavin McEwan
Turcan Connell
Pete Murrin
Partner
Turcan Connell
Contributions by Turcan Connell Experts

12

Administration of Trusts—Scotland
Administration of Trusts—Scotland
Practice notes

This Practice Note written by Peter Murrin of Turcan Connell provides an overview of trust administration in Scotland. It discusses guiding principles for trustees, receiving and managing trust property, the importance of record keeping and ensuring the trustees keep track of the trust’s beneficiaries as families grow and develop. Compliance requirements are also covered.

Appointment and removal of trustees—Scotland
Appointment and removal of trustees—Scotland
Practice notes

This Practice Note written by Pete Murrin of Turcan Connell considers the manner and form in which a person may be appointed to the office of trustee, including appointment by the settlor and assumption by the continuing trustees. This Practice Note also addresses the ways in which a person may cease to be a trustee, including removal and resignation. The powers of the court under T(S)A 1921, as well as under the nobile officium are also considered.

Charity regulation in Scotland
Charity regulation in Scotland
Practice notes

This Practice Note written by Gavin McEwan of Turcan Connell deals with the regulation of charities in Scotland. It indicates the powers and responsibilities of the Office of the Scottish Charity Regulator as well as detailing notifiable events, accounting procedures and the regulation of fundraising.

Discretionary trusts—Scotland
Discretionary trusts—Scotland
Practice notes

This Practice Note written by Pete Murrin of Turcan Connell is an overview of the nature of discretionary trusts under Scottish law. The Practice Note discusses the choice of trustees, the definition of potential beneficiaries, settlor guidance, and the taxation of discretionary trusts.

Fundraising regulation in Scotland
Fundraising regulation in Scotland
Practice notes

This Practice Note is written by Gavin McEwan of Turcan Connell. It describes how fundraising by charities is regulated in Scotland. It also discusses the role of the Scottish Fundraising Standards Panel, the Fundraising Regulator’s Code of Fundraising Practice as it applies to Scotland, cross-border fundraising complaints and the regimes dealing with street collections and house-to-house collections. It also covers solicitation statements which must be made by persons carrying out fundraising on behalf of a charity, as well as fundraising statements which set out the terms on which a professional fundraiser can solicit funds for a particular charity.

Liferent trusts—Scotland
Liferent trusts—Scotland
Practice notes

This Practice Note written by Peter Murrin of Turcan Connell Solicitors provides an overview of liferent trusts or trust liferents in Scotland. It discusses their creation and uses, the nature of income and capital interests under a liferent trust, and protective trusts and liferents. The taxation of liferent trusts is also covered.

Personal Injury trusts—Scotland
Personal Injury trusts—Scotland
Practice notes

This Practice Note written by Pete Murrin of Turcan Connell provides an overview of Personal Injury (PI) trusts in Scotland. It discusses the settlement and set-up of a PI trust, the legislative foundation and disregards, general guidance regarding tax consequences as well as the option of periodical payments. Some additional practice points are also noted.

Powers and duties of trustees—Scotland
Powers and duties of trustees—Scotland
Practice notes

This Practice Note written by Pete Murrin of Turcan Connell discusses the nature and source of Scottish law on the powers and duties of trustees. The role of the court in modifying those powers and duties is also covered, as is the issue of trustees' immunity and indemnity.

Restricted funds of charities in Scotland
Restricted funds of charities in Scotland
Practice notes

This Practice Note written by Gavin McEwan of Turcan Connell describes the restricted funds regime for Scottish charities with reference to designated funds, restricted funds and endowments (also referred to as permanent, non-expendable or income-only endowments). It also discusses the reorganisation process by way of an application to the Office of the Scottish Regulator, as well as a cy-près application to the Court of Session.

Scottish charity law—overview
Scottish charity law—overview
Practice notes

This Practice Note on Scottish charity law, written by Gavin McEwan of Turcan Connell, provides a brief indication of its history and development, as well as its principal legal sources, legislation and some key tax and cross-border issues.

Termination of trusts—Scotland
Termination of trusts—Scotland
Practice notes

This Practice Note written by Pete Murrin of Turcan Connell discusses methods of terminating a Scottish law trust, including revocation by the settlor, termination by the trustees, and termination by beneficiaries. Payment of benefits from the trust and the discharge of trustees are also covered.

Trusts for vulnerable persons—Scotland
Trusts for vulnerable persons—Scotland
Practice notes

This Practice Note written by Pete Murrin of Turcan Connell identifies who are vulnerable beneficiaries, requirements to qualify vulnerable persons trusts and the time of trust formation. It outlines drafting requirements and considerations as well as explaining the taxation of these trusts. The suitability of trusts for vulnerable persons and application generally is also discussed.

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