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Private Client in Scotland

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Latest Private Client News

SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

The following Private Client news provides comprehensive and up to date legal information on SDLT—no MDR for land with planning permission (Ladson Preston and AKA Developments v HMRC)

Private Client weekly highlights—22 July 2021

Private Client weekly highlights—22 July 2021

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—22 July 2021

Taxpayers had no right to attend third party information notice application hearing (Kandore v HMRC)

Taxpayers had no right to attend third party information notice application hearing (Kandore v HMRC)

The following Private Client news provides comprehensive and up to date legal information on Taxpayers had no right to attend third party information notice application hearing (Kandore v HMRC)

Legislation Day: Draft clauses for Finance Bill 2022—Private Client analysis

Legislation Day: Draft clauses for Finance Bill 2022—Private Client analysis

The following Private Client news provides comprehensive and up to date legal information on Legislation Day: Draft clauses for Finance Bill 2022—Private Client analysis

Featured Private Client content

Notaries and notarisation—notarisation

Notaries and notarisation—notarisation

Notaries and notarisation—notarisationThe principles of the notarial act are that it is:•an act of the notary and not of the parties named in the...

Types of income for income tax purposes

Types of income for income tax purposes

Types of income for income tax purposesThe main types of income are:•employment income•pension income•social security income•trading income•property...

Trust disputes—breach of trust

Trust disputes—breach of trust

Trust disputes—breach of trustIt is a fact of life that beneficiaries and trustees fall out. Often this is due to misunderstandings but occasionally...

Trustees—duties

Trustees—duties

Trustees—dutiesNature of dutiesThe difference between a duty and a power is:•the performance of a duty is obligatory•powers are to a greater or lesser...

Practice notes

Creation of trusts—express trusts

Creation of trusts—express trustsConstituents of a trustWhen drafting, keep in mind that the essentials of creating a validly constituted trust...
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19th May
Practice notes

Trustees—appointment of trustees

Trustees—appointment of trusteesOriginal trusteesTrustees will usually be appointed by the instrument that brings the trust into existence. The trust...
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19th May
tag iconIn-house
Practice notes

Taxation of age 18–25 trusts—IHT

Taxation of age 18–25 trusts—IHTThe special category of age 18–25 trusts was introduced by Finance Act 2006 (FA 2006) to offer some compensation for...
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Produced in partnership with Paul Davies of Clarke Willmott 19th May
Practice notes

Private Client—Luxembourg—Q&A guide

Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with Eric Fort of Arendt & Medernach 19th May
Practice notes

CGT—gifts

CGT—giftsA gift of an asset is a disposal for capital gains tax (CGT) purposes. It can, therefore, trigger a CGT charge on the gain deemed to have...
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Produced in partnership with Laura Poots (Barrister) of Pump Court Tax Chambers 19th May
Practice notes

Beddoe applications

Beddoe applicationsWhen trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 19th May
Precedents

Deed of revocation of ordinary power of attorney

This Deed OF REVOCATION is made on [date] by me [name of donor] of [address of donor].This Deed provides:1Revocation...
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19th May
Practice notes

Trustees—removal of trustees

Trustees—removal of trusteesA trustee may be removed against their will in any of the following ways:•under an express power in the trust...
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19th May
Q&As

At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?

At what stage and to whom can a Deed of Appropriation take place when selling a second property in an estate?We assume you refer to the situation when...
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19th May
Practice notes

Creation of trusts—blind trusts

Creation of trusts—blind trustsWhat is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 19th May
Practice notes

The Cy-près doctrine

The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response  to the Law Commission’s report of 14 September 2017,...
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19th May
Practice notes

Assessment for residential accommodation

Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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19th May
Practice notes

Capacity to litigate

Capacity to litigateOn the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without...
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19th May
Practice notes

Offshore trusts—offshore income gains (OIGs)

Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
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19th May
Practice notes

Trustees—self-dealing, unauthorised profits and conflicts of interest

Trustees—self-dealing, unauthorised profits and conflicts of interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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19th May
Practice notes

Acceptance in Lieu scheme and other heritage property reliefs

Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
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19th May

Most recent Private Client in Scotland content

Q&As

Can the trustees of a personal injury trust governed by English law acquire real property in Scotland? Are there any restrictions under Scottish law as to who can act as trustee of such a trust?

Can the trustees of a personal injury trust governed by English law acquire real property in Scotland? Are there any restrictions under Scottish law...
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15th Jul
tag iconScottish Law
Practice notes

Scottish trust law—overview and historical development

Scottish trust law—overview and historical developmentCivilian origin of Scots trust law and fideicommissumThe law of trusts in Scotland is...
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Produced in partnership with Yvonne Evans of University of Dundee 14th Jul
tag iconScottish Law
Practice notes

Variation of trusts—Scotland

Variation of trusts—ScotlandUnder the common law, the opportunities for varying the terms or purposes of a trust are very limited once the trust has...
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Produced in partnership with Yvonne Evans of University of Dundee 13th Jul
tag iconScottish Law
Practice notes

Rights of beneficiaries under Scottish law

Rights of beneficiaries under Scottish lawGeneral nature of beneficiaries’ rightsThe right of the beneficiaries of a trust is generally considered in...
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Produced in partnership with Yvonne Evans of University of Dundee 13th Jul
tag iconScottish Law tag iconIn-house
Practice notes

Nature and classification of trusts—Scotland

Nature and classification of trusts—ScotlandDefinitionsIt is difficult to find a wholly satisfactory definition of ‘trust’, given the range of...
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Produced in partnership with Yvonne Evans of University of Dundee 9th Jul
tag iconScottish Law
Practice notes

Creation of trusts in Scotland

Creation of trusts in ScotlandExpress creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property...
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Produced in partnership with Yvonne Evans of University of Dundee 9th Jul
tag iconScottish Law
Practice notes

Claims by cohabitants on intestacy in Scotland (Private Client)

Claims by cohabitants on intestacy in Scotland (Private Client)This Practice Note discusses the provisions under section 29 of the Family Law...
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Produced in partnership with Yvonne Evans of University of Dundee 8th Jul
tag iconScottish Law
Practice notes

Scotland: Land and buildings transaction tax (LBTT)—the basics

Scotland: Land and buildings transaction tax (LBTT)—the basicsLand and buildings transaction tax (LBTT) replaced stamp duty land tax (SDLT) in...
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Produced in partnership with Ronnie Brown of Burness Paull 23rd Jun
tag iconScottish Law
Practice notes

Trusts for vulnerable persons—Scotland

Trusts for vulnerable persons—ScotlandWhat is a trust for (or with) a vulnerable beneficiary?A trust for a vulnerable beneficiary will fall into one...
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Produced in partnership with Pete Murrin of Turcan Connell 15th Jun
tag iconScottish Law
Practice notes

Powers and duties of trustees—Scotland

Powers and duties of trustees—ScotlandIt is worth noting at the outset that powers will enable trustees to act and give effect to the trust purposes...
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Produced in partnership with Pete Murrin of Turcan Connell 15th Jun
tag iconScottish Law
Practice notes

Discretionary trusts—Scotland

Discretionary trusts—ScotlandWhat is a discretionary trust?A discretionary trust or discretionary settlement is an arrangement created when an...
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Produced in partnership with Pete Murrin of Turcan Connell 15th Jun
tag iconScottish Law
Practice notes

Termination of trusts—Scotland

Termination of trusts—ScotlandRevocation by the settlorTestamentary trustsWill trusts (or testamentary trusts) are capable of being revoked up until...
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Produced in partnership with Pete Murrin of Turcan Connell 15th Jun
tag iconScottish Law
Practice notes

Personal Injury trusts—Scotland

Personal Injury trusts—ScotlandWhat is a Personal Injury (‘PI’) trust?A PI trust is:•any form of legal trust structure•holding payments received in...
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Produced in partnership with Pete Murrin of Turcan Connell 15th Jun
tag iconScottish Law
Practice notes

Appointment and removal of trustees—Scotland

Appointment and removal of trustees—ScotlandAppointment as trustee in Will or deedIn practice, trustees are appointed (or nominated) in the relevant...
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Produced in partnership with Pete Murrin of Turcan Connell 15th Jun
tag iconScottish Law
Practice notes

Application for confirmation in Scotland—intestate cases

Application for confirmation in Scotland—intestate casesCoronavirus (COVID-19) : Due to potential difficulties in having paperwork signed during the...
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Produced in partnership with Jacqueline Leslie of Harper Macleod LLP 9th Jun
tag iconScottish Law
Practice notes

Wills in Scotland—overview

Wills in Scotland—overviewCORONAVIRUS (COVID-19): Some of the formal requirements for a valid Will in Scotland have been relaxed during the...
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Produced in partnership with Jacqueline Leslie of Harper Macleod LLP 9th Jun
tag iconScottish Law
Practice notes

Application for confirmation in Scotland—testate cases

Application for confirmation in Scotland—testate casesCoronavirus (COVID-19): Due to potential difficulties in having paperwork signed during the...
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Produced in partnership with Jacqueline Leslie of Harper Macleod LLP 9th Jun
tag iconScottish Law
Practice notes

Coronavirus (COVID-19)—Scotland tracker

Coronavirus (COVID-19)—Scotland trackerThis table below contains an archive of news analysis on Scotland and Scots law developments of general...
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6th Jun
tag iconScottish Law tag iconCOVID-19
Q&As

If someone is domiciled in Scotland will their assets in England be bound by forced heirship rules, or just to those held in Scotland.

If someone is domiciled in Scotland will their assets in England be bound by forced heirship rules, or just to those held in Scotland.We refer you to...
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6th Jun
tag iconScottish Law
Q&As

Where an individual claims to have been overlooked in a Will and is struggling financially, can a Scottish charity dealing with a Scottish legacy give the individual a modest amount of money?

Where an individual claims to have been overlooked in a Will and is struggling financially, can a Scottish charity dealing with a Scottish legacy give...
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6th Jun

Popular documents

Multilateral Trading Facilities (MTFs)

Multilateral Trading Facilities (MTFs)

Multilateral Trading Facilities (MTFs)BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. Following IP completion day, key transitional arrangements come to an end and

European Insurance and Occupational Pensions Authority (EIOPA)

European Insurance and Occupational Pensions Authority (EIOPA)

European Insurance and Occupational Pensions Authority (EIOPA)BREXIT: 11pm (GMT) on 31 December 2020 (‘IP completion day’) marked the end of the Brexit transition/implementation period entered into following the UK’s withdrawal from the EU. Following IP completion day, key transitional arrangements

Nuisance and the rule in Rylands v Fletcher—common law liability for pollution

Nuisance and the rule in Rylands v Fletcher—common law liability for pollution

Private nuisancePrivate nuisance is an unlawful interference with a person's use or enjoyment of land or some right over or in connection with it. Interference must be unreasonable, and may be caused, eg by water, smoke, smell, fumes, gas, noise, heat or vibrations. Where the defendant has not

Sentencing fraud offences committed by individuals

Sentencing fraud offences committed by individuals

Sentencing fraud offences committed by individualsThe Sentencing Council (SC) has produced sentencing guidelines for fraud offences under the Fraud Act 2006 (fraud by false representation, fraud by failing to disclose information and fraud by abuse of position), false accounting under section 17 of