Charities in Scotland

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Practice notes
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
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
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
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
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
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
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
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
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
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
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
The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...
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Produced in partnership with Paul Davies of Clarke Willmott 12th Jan
Practice notes
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...
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9th Nov
Practice notes
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...
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9th Nov
Practice notes
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...
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Produced in partnership with Michael O’Sullivan of 5 Stone Buildings 12th Jan
Practice notes
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...
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9th Nov

Most recent Charities in Scotland content

Practice notes
Coronavirus (COVID-19) implications for dispute resolution in ScotlandThis Practice Note provides guidance on how the Scottish civil courts are...
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13th May
Practice notes
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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12th May
Practice notes
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
Practice notes
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
Practice notes
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
Practice notes
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
Practice notes
Unrestricted funds—general use of assetsThe general principle which applies to the use of charity assets is that absent any specific restriction, both...
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Produced in partnership with Gavin McEwan of Turcan Connell 9th Mar
Practice notes
Regulation by the Office of the Scottish Charity RegulatorThe Office of the Scottish Charity Regulator (OSCR) was created by the Charities and Trustee...
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Produced in partnership with Gavin McEwan of Turcan Connell 9th Mar
Practice notes
Historical backgroundTrusts for charitable purposes, as a subset of the concept of public trusts in Scotland, may be considered the precursors to...
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Produced in partnership with Gavin McEwan of Turcan Connell 9th Mar
Practice notes
Self-regulatory regime in ScotlandApart from some limited statutory provisions, charity fundraising in Scotland is self-regulated. Since July 2016,...
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Produced in partnership with Gavin McEwan of Turcan Connell 9th Mar
Precedents
1Individual1.1Individual or sole trader party designation clause[insert full name of party] of [trading as [insert trading name]] of [insert address]...
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Produced in partnership with Rachel Oliphant of Pinsent Masons 12th Feb
Q&As
The position is that if the company will be asking for donations to the charity as part of its engagement, solicitation statements must be made under...
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22nd Jan
Q&As
Unless the charity is aimed at relieving poverty, and the individual would qualify as an object of the charity and meet any other relevant criteria,...
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29th Nov
Q&As
Both street collections and house to house collections are covered by the Public Charitable Collections (Scotland) Regulations 1984, SI 1984/565 (the...
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29th Nov
Q&As
We are aware of the occasional case where local authorities have tried to enforce licensing rules on fundraising within supermarkets, but the legal...
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29th Nov

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