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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
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...
What is a discretionary trust? A discretionary trust or discretionary settlement is an arrangement created when an individual—or individuals—(traditionally the truster or...
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...
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...
Self-regulatory regime in Scotland Apart from some limited statutory provisions, charity fundraising in Scotland is self-regulated. Since July 2016, the regulatory regime...
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...