Explore comprehensive guidance tailored for legal practitioners navigating the mosaic of Scottish private client law. Our resource equips you with essential insights and practical advice on wealth management, estate planning, trusts, and succession. Stay abreast of the latest legislative changes and best practices to deliver exceptional service to your clients.
Private Client analysis: Farming businesses are often built over generations. They are asset-rich, cash-constrained, deeply personal and closely tied...
Law360, London: Individuals who moved to the UK in recent years have until the end of January 2028 to file for tax relief under the foreign income and...
Private Client analysis: This tax appeal concerned the correct inheritance tax (IHT) treatment of donations made to various political campaigning...
HMRC has published form IHT437, titled 'Claim to transfer unused 100% relief allowance for agricultural property or business property'. The form...
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
0330 161 1234