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Private Client in Scotland

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Latest Private Client News

Government response to Law Commission report ‘Technical Issues in Charity Law’

Government response to Law Commission report ‘Technical Issues in Charity Law’

The following Private Client news provides comprehensive and up to date legal information on Government response to Law Commission report ‘Technical Issues in Charity Law’

Appointment of administrator pending suit following difficulties financing former family home (Ugolor v Ugolor)

Appointment of administrator pending suit following difficulties financing former family home (Ugolor v Ugolor)

The following Private Client news provides comprehensive and up to date legal information on Appointment of administrator pending suit following difficulties financing former family home (Ugolor v Ugolor)

Bankruptcy annulment and divorce (Lin v Gudmundsson (a bankrupt) and others)

Bankruptcy annulment and divorce (Lin v Gudmundsson (a bankrupt) and others)

The following Private Client news provides comprehensive and up to date legal information on Bankruptcy annulment and divorce (Lin v Gudmundsson (a bankrupt) and others)

Continuing duties after Walsham—limitation and the pitfalls of delay (Equitas v Sande Investments)

Continuing duties after Walsham—limitation and the pitfalls of delay (Equitas v Sande Investments)

The following Commercial news provides comprehensive and up to date legal information on Continuing duties after Walsham—limitation and the pitfalls of delay (Equitas v Sande Investments)

Featured Private Client content

Notaries and notarisation—notarisation

Notaries and notarisation—notarisation

The principles of the notarial act are that it is:•an act of the notary and not of the parties named in the document•a record of a fact, event or...

Creation of trusts—blind trusts

Creation of trusts—blind trusts

What is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the settlor and beneficiary of the...

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certainties

CertaintyIn order for a settlor to create a private express trust the three certainties must be present, namely:•certainty as to the intention of the...

Lifetime gifts

Lifetime gifts

A lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In contrast, gifts...

Practice notes

Capacity to litigate

On the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without capacity, in them...
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9th Nov
Practice notes

Offshore trusts—offshore income gains (OIGs)

Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are either:•non-distributor offshore funds, or...
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9th Nov
Practice notes

Trust disputes—sham trusts

The issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in matrimonial proceedings, who...
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9th Nov
Practice notes

What is an offshore trust?

A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or persons (the trustees) to hold...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes

Beddoe applications

When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes

Bermuda trusts

This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
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Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan
Practice notes

Cayman Islands STAR trusts—common uses

This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes

Trust disputes—court jurisdiction and procedure

Trust litigation has been classified as being of three types:•a dispute as to the trusts on which trustees hold the subject matter of the settlement•a...
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9th Nov
Practice notes

Trustees—power of advancement

Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that date but is required...
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9th Nov
Practice notes

Termination of trusts—methods of termination

Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...
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9th Nov
Practice notes

Termination of trusts—beneficiaries

Duty to distribute to the correct beneficiariesOn the termination of the trust, the trustees are under a duty to distribute the trust assets to the...
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9th Nov
Precedents

Deed of appointment terminating discretionary trust

This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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9th Nov
Practice notes

Situs of assets for succession and IHT

When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets...
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9th Nov
Precedents

Partial deed of revocation of lasting power of attorney

This partial deed of revocation is made on [date] by [donor] of [address].1I granted a Lasting Power of Attorney for [Financial Decisions/Health and...
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9th Nov
Practice notes

Liferent trusts—Scotland

Liferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both, in the trust property...
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Produced in partnership with Peter Murrin of Turcan Connell 12th Jan
tag iconScottish Law
Practice notes

UK taxation of offshore trusts—inheritance tax

An offshore trust is any non-UK resident trust. The liability of trustees of an offshore trust to UK inheritance tax (IHT) is not dependent on the...
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Produced in partnership with Jenny Wilson-Smith and Emma Haley of Boodle Hatfield 12th Jan

Most recent Private Client in Scotland content

Practice notes

Coronavirus (COVID-19)—Scotland tracker

This table below contains an archive of news analysis on Scotland and Scots law developments of general application and those which affect various...
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9th Apr
tag iconScottish Law tag iconCOVID-19
Practice notes

Tax—devolution tracker

The tracker is split into two main parts:•tracking by country, which is split down into:◦Wales◦Scotland, and◦Northern Ireland, and•tracking by tax,...
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9th Apr
Practice notes

Devolved taxes and varied tax rates—Scotland

Devolution is the process of pushing down decision-making to lower levels within the nation-state. Specifically, it refers to the process of giving...
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9th Apr
tag iconScottish Law
Practice notes

Creation of charities in Scotland

Decisions on creating a charityWhen creating a charity, there are critical decisions to be made about the choice of legal vehicle and on how to...
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Produced in partnership with Gavin McEwan of Turcan Connell 9th Apr
tag iconScottish Law
Practice notes

Termination of trusts—Scotland

Revocation by the settlorTestamentary trustsWill trusts (or testamentary trusts) are capable of being revoked up until they come into effect on death....
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Produced in partnership with Peter Murrin of Turcan Connell 9th Apr
tag iconScottish Law
Practice notes

The Succession (Scotland) Act 2016

This Practice Note examines the changes to the law of succession created by the Succession (Scotland) Act 2016 (S(S)A 2016). It provides information...
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Produced in partnership with Jacqueline Leslie of Harper Macleod LLP 9th Apr
tag iconScottish Law
Practice notes

Adults with Incapacity (Scotland) Act 2000

Forthcoming changes: On 31 January 2018, the Scottish government launched a consultation on a possible reform of the Adults with Incapacity (Scotland)...
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Produced in partnership with Dorothy Kellas of Gilson Gray LLP 9th Apr
tag iconScottish Law
Practice notes

Legal rights—Scotland

Protection against disinheritanceWhere a person dies domiciled in Scotland, legal rights form part of the entitlement of the deceased's spouse and...
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Produced in partnership with Jacqueline Leslie of Harper Macleod LLP 9th Apr
tag iconScottish Law
Practice notes

Appointment and removal of trustees—Scotland

Appointment as trustee in Will or deedIn practice, trustees are appointed (or nominated) in the relevant or applicable deed of trust. For Will trusts...
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Produced in partnership with Peter Murrin of Turcan Connell 9th Apr
tag iconScottish Law
Practice notes

Powers and duties of trustees—Scotland

It is worth noting at the outset that powers will enable trustees to act and give effect to the trust purposes whereas duties will compel trustees to...
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Produced in partnership with Peter Murrin of Turcan Connell 9th Apr
tag iconScottish Law
Practice notes

Scottish trust law—overview and historical development

Civilian origin of Scots trust law and fideicommissumThe law of trusts in Scotland is significantly different from the law of trusts in England in...
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Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 9th Apr
tag iconScottish Law
Practice notes

Discretionary trusts—Scotland

What is a discretionary trust?A discretionary trust or discretionary settlement is an arrangement created when an individual—or...
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Produced in partnership with Peter Murrin of Turcan Connell 9th Apr
tag iconScottish Law
Practice notes

Glossary of Scottish private client words and expressions

This is a glossary of common words and expressions used in Scottish private client law with the nearest England and Wales equivalent (where relevant)...
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9th Apr
tag iconScottish Law
Practice notes

Virtual execution under Scots law

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with David Blair, Solicitor at Anderson Strathern 8th Apr
tag iconScottish Law
Practice notes

Execution of documents under Scots law

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...
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Produced in partnership with David Blair, Solicitor at Anderson Strathern 8th Apr
tag iconScottish Law
Practice notes

Coronavirus (COVID-19) implications for dispute resolution in Scotland

Members of the public are normally welcome to visit the courts and tribunals in Scotland for many reasons, including to support those involved with...
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24th Mar
tag iconScottish Law tag iconCOVID-19
Practice notes

Application for confirmation in Scotland—testate cases

Coronavirus (COVID-19): Due to potential difficulties in having paperwork signed during the coronavirus (COVID-19) pandemic, HMRC has confirmed that...
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Produced in partnership with Jacqueline Leslie 12th Mar
tag iconScottish Law
Practice notes

Application for confirmation in Scotland—intestate cases

Coronavirus (COVID-19) : Due to potential difficulties in having paperwork signed during the coronavirus (COVID-19) pandemic, HMRC has confirmed that...
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Produced in partnership with Jacqueline Leslie 12th Mar
tag iconScottish Law
Practice notes

Trusts for vulnerable persons—Scotland

What is a trust for (or with) a vulnerable beneficiary?A trust for a vulnerable beneficiary will fall into one of two categories:•a disabled person's...
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Produced in partnership with Peter Murrin of Turcan Connell 9th Mar
tag iconScottish Law
Practice notes

Administration of Trusts—Scotland

Trust administration in practise might be informed by:•the type and nature of the trust•the type of trust property held by the trustees•the identity...
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Produced in partnership with Peter Murrin of Turcan Connell 9th Mar
tag iconScottish Law

Popular documents

LEXISNEXIS

Forming enforceable contracts—consideration

This Practice Note examines the doctrine of consideration and the key role it plays in English law in determining whether a contract is enforceable.A promise will only be capable of being contractually enforced if it is either made in a deed or made in exchange for something of value, known as

LEXISNEXIS

Key elements of a standstill agreement

When restructuring is considered rather than formal insolvency proceedings (see Practice Note: Benefits of restructuring over formal proceedings) the company may want to ensure that relevant creditors quickly enter a standstill agreement to gain some breathing space to consider a restructuring

LEXISNEXIS

Fraud by false representation

Fraud by false representationFraud by false representation applies to a broader range of conduct than the offences under the preceding legislation (the Theft Act 1968 (TA 1968)). No gain or loss need actually be made, and no deception need operate on the mind of the deceived for the Fraud Act 2006

LEXISNEXIS

Recklessness in criminal cases

What is recklessness?In respect of some statutory offences and common law crimes the prosecution are required to prove a mental element of recklessness on the part of the defendant.Recklessness means unjustified risk taking on the part of the accused.Prior to the House of Lords decision in Re G