Charities in Scotland

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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
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
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
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
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
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 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
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
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
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
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
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 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 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
Practice notes
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
Practice notes
Express creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for...
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Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 12th Jan

Most recent Charities in Scotland content

Practice notes
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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18th Jan
Practice notes
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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18th Jan
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 15th Jan
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 15th Jan
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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15th Jan
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 15th Jan
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 15th Jan
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 8th Jan
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 8th Jan
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 8th Jan
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 8th 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
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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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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