Wills in Scotland

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Practice notes
Capital gains tax issues on deathSTOP PRESS: The Office of Tax Simplification published its first report on the review of capital gains tax (CGT) on...
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19th May
Practice notes
What is an offshore trust?A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or...
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Produced in partnership with Mourant Ozannes and Carey Olsen 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
Private Client—Luxembourg—Q&A guideTaxation regimeWhat factors determine tax liability in your jurisdiction (eg domicile, residence or...
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Produced in partnership with Eric Fort of Arendt & Medernach 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
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
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
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
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
Statutory Wills—Court of Protection applicationsWhat is a statutory Will?Where a person is incapable of making a valid Will for themselves, the Court...
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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
Cayman Islands STAR trusts—common usesThis Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman...
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Produced in partnership with Mourant Ozannes and Carey Olsen 19th May
Practice notes
Discretionary trusts—ScotlandWhat is a discretionary trust?A discretionary trust or discretionary settlement is an arrangement created when an...
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Produced in partnership with Peter Murrin of Turcan Connell 19th May
Practice notes
Beneficial ownership registers—private clients and trustsCORONAVIRUS (COVID-19): Certain aspects of the PSC regime are affected by temporary measures...
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19th May

Most recent Wills in Scotland content

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 2nd Aug
Q&As
An individual domiciled in England holds the majority of their assets there except for a holiday home in Scotland. Can the Scottish property be dealt...
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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
Q&As
If someone is domiciled in Scotland will their assets in England be bound by forced heirship rules, or just to those held in Scotland.We refer you to...
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31st Jul
Practice notes
Validity of Wills—ScotlandCORONAVIRUS (COVID-19): Some of the formal requirements for a valid Will in Scotland have been relaxed 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
Wills in Scotland—overviewCORONAVIRUS (COVID-19): Some of the formal requirements for a valid Will in Scotland have been relaxed during the...
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Produced in partnership with Jacqueline Leslie of Harper Macleod LLP 31st Jul
Practice notes
Virtual execution under Scots lawIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period...
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Produced in partnership with David Blair, Solicitor at Anderson Strathern 30th Jul
Practice notes
Execution of documents under Scots lawThe rules regarding execution of documents governed by the laws of Scotland are contained in:•the Requirements...
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Produced in partnership with David Blair, Solicitor at Anderson Strathern 30th 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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