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...
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...
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...
The Cy-près doctrineFORTHCOMING CHANGE: On 22 March 2021, the government published its response to the Law Commission’s report of 14 September 2017,...
Relief for income tax lossesReliefs entitle taxpayers to reduce the amount of income tax payable. When calculating liability to income tax, a taxpayer...
Acceptance in Lieu scheme and other heritage property reliefsSTOP PRESS: HMRC has updated its guidance on calculating the special price in Acceptance...
Offshore trusts—offshore income gains (OIGs)Offshore income gains (OIGs) are gains realised on the disposal of interests in offshore funds which are...
Fundraising regulation in ScotlandSelf-regulatory regime in ScotlandApart from some limited statutory provisions, charity fundraising in Scotland is...
Glossary of Scottish private client words and expressionsThis is a glossary of common words and expressions used in Scottish private client law with...
Restricted funds of charities in ScotlandUnrestricted funds—general use of assetsThe general principle which applies to the use of charity assets is...
Creation of charities in ScotlandDecisions on creating a charityWhen creating a charity, there are critical decisions to be made about the choice of...
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...
A charity has raised funds to restore an important historical object which the charity owns. Where one of the charity trustees has the necessary skill...
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...
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...
A charity holds a large donation from an earlier fundraising campaign which the charity has not yet spent, for a project which has now been completed...
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...
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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