Estate administration in Scotland

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Practice notes
Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May
Practice notes
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
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19th May
Practice notes
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
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
CGT—reliefsFORTHCOMING CHANGE: On 14 July 2020, the Office of Tax Simplification (OTS) published its online survey and a call for evidence to seek...
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19th May
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
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
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
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 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
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
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 interestThe self-dealing ruleThe self-dealing rule is connected to, but distinct from,...
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19th May
Precedents
This Deed is made on [date]Parties1[insert name] of [insert address] and [insert name] of [insert address] (the Retiring Trustees) and2[insert name]...
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19th May
Practice notes
Trustees—power of advancementWhere a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married...
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19th May

Most recent Estate administration in Scotland content

Q&As
If a Scottish confirmation certificate is obtained by the executor for a deceased's estate, does this allow them to administer the estates assets that...
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Produced in partnership with Oliver Auld of Charles Russell Speechlys LLP 1st Aug
Q&As
What is the time limitation for a failure of an executor to administer an estate in Scotland?We would like to refer you to the below content which...
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1st Aug
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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1st Aug
Practice notes
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 31st Jul
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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31st Jul
Practice notes
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 31st Jul
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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31st Jul
Precedents
Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP Subscribed for and on behalf of [Name of Company]   ...
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26th Sep
Precedents
Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
Precedents
Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP Subscribed for and on behalf of [Name of body]   ...
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26th Sep
Precedents
Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP Subscribed by [ ] as partner of and trustee for the Firm...
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26th Sep
Precedents
Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
Precedents
Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep

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