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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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19th May
Precedents
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—statutory powers of trusteesSource and availabilitySourcesTrustees have certain powers conferred on them by statute, in particular by the...
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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?We assume you refer to the situation when...
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19th May
Practice notes
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 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
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
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19th May
Practice notes
Assessment for residential accommodationCoronavirus (COVID-19): The content of this Practice Note is temporarily affected by the coronavirus...
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19th May
Q&As
Can a life tenant in a Will bring a life interest to an end by choosing to end it themselves or does it only expire on death?Life tenantsA life...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 19th May
Practice notes
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
Termination of trusts—methods of terminationDuration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules...
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19th May
Practice notes
Costs and expenses in the Court of ProtectionThere are court fees and disbursements which will be payable by all applicants on making a new...
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19th May
Practice notes
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
Practice notes
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
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
Trust disputes—court jurisdiction and procedureTrust litigation has been classified as being of three types:•a dispute as to the trusts on which...
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19th May

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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22nd Sep
Practice notes
Virtual execution under Scots lawIP COMPLETION DAY: The Brexit transition period ended at 11pm on 31 December 2020. At this time (referred to in UK...
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Produced in partnership with David Blair, Solicitor at Anderson Strathern 17th Sep
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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10th Sep
Practice notes
Execution of documents under Scots lawSTOP PRESS: Registers of Scotland are operating a digital submissions service, details of which are available...
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Produced in partnership with David Blair, Solicitor at Anderson Strathern 3rd Sep
Practice notes
Fundraising regulation in ScotlandSelf-regulatory regime in ScotlandApart from some limited statutory provisions, charity fundraising in Scotland is...
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Produced in partnership with Gavin McEwan of Turcan Connell 16th Aug
Practice notes
Glossary of Scottish private client words and expressionsThis is a glossary of common words and expressions used in Scottish private client law with...
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16th Aug
Practice notes
Restricted funds of charities in ScotlandUnrestricted funds—general use of assetsThe general principle which applies to the use of charity assets is...
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Produced in partnership with Gavin McEwan of Turcan Connell 16th Aug
Practice notes
Scottish charity law—overviewHistorical backgroundTrusts for charitable purposes, as a subset of the concept of public trusts in Scotland, may be...
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Produced in partnership with Gavin McEwan of Turcan Connell 15th Aug
Practice notes
Charity regulation in ScotlandRegulation by the Office of the Scottish Charity RegulatorThe Office of the Scottish Charity Regulator (OSCR) was...
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Produced in partnership with Gavin McEwan of Turcan Connell 15th Aug
Practice notes
Creation of charities in ScotlandDecisions on creating a charityWhen creating a charity, there are critical decisions to be made about the choice of...
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Produced in partnership with Gavin McEwan of Turcan Connell 15th Aug
Q&As
What should a charity do where a supporter has reported a bucket collection to it, of which the charity knew nothing? The buckets had the charity logo...
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15th Aug
Precedents
Style party designation and execution clauses—property—Scotland1Individual1.1Individual or sole trader party designation clause[insert full name of...
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Produced in partnership with Rachel Oliphant of Pinsent Masons 10th Aug
Q&As
Do both house-to-house collectors and street collectors need to have a badge and a certificate of authority?Both street collections and house to house...
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1st Aug
Q&As
Under Scots law, is it necessary to obtain a licence to raise funds for a charity in a supermarket, or is this not necessary because the fundraising...
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1st Aug
Q&As
A commercial company has offered to run a telemarketing campaign on behalf of a charity on a pro bono basis. Since they are doing this pro bono, are...
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1st Aug
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...
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31st Jul

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