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Wills in Scotland

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Latest Private Client News

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

The following Pensions news provides comprehensive and up to date legal information on Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Private Client weekly highlights—29 July 2021

Private Client weekly highlights—29 July 2021

The following Private Client news provides comprehensive and up to date legal information on Private Client weekly highlights—29 July 2021

US-UK tax treaty still recognises residents as Europeans

US-UK tax treaty still recognises residents as Europeans

The following Private Client news provides comprehensive and up to date legal information on US-UK tax treaty still recognises residents as Europeans

Order authorising the sale of a minor’s property (Re Shanavazi)

Order authorising the sale of a minor’s property (Re Shanavazi)

The following Family news provides comprehensive and up to date legal information on Order authorising the sale of a minor’s property (Re Shanavazi)

Featured Private Client content

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)

The Standard Provisions of the Society of Trust and Estate Practitioners (STEP)FORTHCOMING CHANGE: The Society of Trust and Estate Practitioners...

Trust disputes—breach of trust

Trust disputes—breach of trust

Trust disputes—breach of trustIt is a fact of life that beneficiaries and trustees fall out. Often this is due to misunderstandings but occasionally...

Creation of trusts—express trusts

Creation of trusts—express trusts

Creation of trusts—express trustsConstituents of a trustWhen drafting, keep in mind that the essentials of creating a validly constituted trust...

Liferent trusts—Scotland

Liferent trusts—Scotland

Liferent trusts—ScotlandLiferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both,...

Practice notes

Capital gains tax issues on death

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?

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 certainties

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 guide

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—reliefs

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 trusts

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?

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 litigate

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 termination

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 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 reliefs

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 applications

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

Deed of retirement and appointment of new trustees (no separate appointor) (no continuing trustee)

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 uses

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—Scotland

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
tag iconScottish Law
Practice notes

Beneficial ownership registers—private clients and trusts

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—Scotland

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
tag iconScottish Law
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 with under the English Will or will a separate Scottish Will be needed?

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 tracker

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
tag iconScottish Law tag iconCOVID-19
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.

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
tag iconScottish Law
Practice notes

Validity of Wills—Scotland

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
tag iconScottish Law
Practice notes

Glossary of Scottish private client words and expressions

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
tag iconScottish Law
Practice notes

Wills in Scotland—overview

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
tag iconScottish Law
Practice notes

Virtual execution under Scots law

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
tag iconScottish Law
Practice notes

Execution of documents under Scots law

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
tag iconScottish Law
Precedents

Execution clause (Scotland)—ordinary execution on behalf of a body corporate, by an authorised signatory, board member or the entity’s secretary

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—ordinary execution by a partner for a partnership or a limited liability partnership, signing firm name on behalf of the firm

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—self-proving execution by a partner for a partnership or a limited liability partnership, signing firm name on behalf of the firm

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—self-proving execution by a company by two directors or a director and the company secretary

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
tag iconScottish Law
Precedents

Execution clause (Scotland)—ordinary execution by a company by the company secretary

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—self-proving execution on behalf of a body corporate, by an authorised signatory, board member or the entity’s secretary

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
tag iconScottish Law
Precedents

Execution clause (Scotland)—self-proving execution by two partners, for a limited liability partnership signing own names

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
tag iconScottish Law
Precedents

Execution clause (Scotland)—ordinary execution by an attorney acting under a power of attorney

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
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26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—self-proving execution by an attorney acting under a power of attorney

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
Read More >
26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—ordinary execution by a partner, for a partnership or a limited liability partnership, signing own name

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP ...
Read More >
26th Sep
tag iconScottish Law
Precedents

Execution clause (Scotland)—self-proving execution by a partner, for a partnership or a limited liability partnership, signing own name

Produced in partnership with Pamela Todd, Partner of Harper Macleod LLP < ...
Read More >
26th Sep
tag iconScottish Law

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PRA Rulebook—introduction for the insurance and reinsurance sector

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PRA Rulebook—introduction for the insurance and reinsurance sectorOn 29 August 2015, the Prudential Regulation Authority (PRA) published the PRA Rulebook (Rulebook). The transition from the Handbook to the Rulebook was intended to benefit PRA-authorised firms, to access clearer and more concise

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Stay of proceedings—when can you apply to stay a claim?

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