Private Client in Scotland

Private Client in Scotland guidance:

Forthcoming changes: On 31 January 2018, the Scottish government launched a consultation on a possible reform of the Adults with Incapacity (Scotland) Act 2000 . The...

Practice Note

This Practice Note deals with the procedure for obtaining confirmation in intestate estates. For testate estates, or those aspects of applying for confirmation which are...

Practice Note

This Practice Note describes the procedure for obtaining confirmation in Scotland in testate estates in situations both where no inheritance tax (IHT) is payable and...

Practice Note

Appointment as trustee in Will or deed In practice, trustees are appointed (or nominated) in the relevant or applicable deed of trust. For Will trusts (or mortis causa...

Practice Note

Regulation by the Office of the Scottish Charity Regulator The Office of the Scottish Charity Regulator (OSCR) was created by the Charities and Trustee Investment...

Practice Note

This Practice Note discusses the provisions under section 29 of the Family Law (Scotland) Act 2006 (FL(S)A 2006) relating to the right of a surviving cohabitant to apply...

Practice Note

This Practice Note provides an introduction to claims that may be made by cohabitants under Scottish law by virtue of the statutory scheme contained in sections 25 to 29...

Practice Note

Why grant a power of attorney? Until the coming into force of the Adults with Incapacity (Scotland) Act 2000 (AI(S)A 2000), it was the case that any powers granted by an...

Practice Note

Decisions on creating a charity When creating a charity, there are critical decisions to be made about the choice of legal vehicle and on how to approach the application...

Practice Note

Express creation of trusts A trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for defined purposes on...

Practice Note

Devolution is the process of pushing down decision-making to lower levels within the nation-state. Specifically, it refers to the process of giving the smaller nations...

Practice Note

What is a discretionary trust? A discretionary trust or discretionary settlement is an arrangement created when an individual—or individuals—(traditionally the truster or...

Practice Note

The rules regarding execution of documents governed by the laws of Scotland are contained in: • the Requirements of Writing (Scotland) Act 1995 (RW(S)A 1995), and • the...

Practice Note

This Practice Note describes who can be appointed as financial guardian to an adult over the age of 16 in Scotland and the steps required to complete the appointment. The...

Practice Note

Self-regulatory regime in Scotland Apart from some limited statutory provisions, charity fundraising in Scotland is self-regulated. Since July 2016, the regulatory regime...

Practice Note

This Practice Note describes the court process to appoint a welfare and/or financial guardian to an adult over the age of 16 in Scotland from the drafting of the...

Practice Note