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Wills in Scotland

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Latest Private Client News

Government response to Law Commission report ‘Technical Issues in Charity Law’

Government response to Law Commission report ‘Technical Issues in Charity Law’

The following Private Client news provides comprehensive and up to date legal information on Government response to Law Commission report ‘Technical Issues in Charity Law’

Appointment of administrator pending suit following difficulties financing former family home (Ugolor v Ugolor)

Appointment of administrator pending suit following difficulties financing former family home (Ugolor v Ugolor)

The following Private Client news provides comprehensive and up to date legal information on Appointment of administrator pending suit following difficulties financing former family home (Ugolor v Ugolor)

Bankruptcy annulment and divorce (Lin v Gudmundsson (a bankrupt) and others)

Bankruptcy annulment and divorce (Lin v Gudmundsson (a bankrupt) and others)

The following Private Client news provides comprehensive and up to date legal information on Bankruptcy annulment and divorce (Lin v Gudmundsson (a bankrupt) and others)

Continuing duties after Walsham—limitation and the pitfalls of delay (Equitas v Sande Investments)

Continuing duties after Walsham—limitation and the pitfalls of delay (Equitas v Sande Investments)

The following Commercial news provides comprehensive and up to date legal information on Continuing duties after Walsham—limitation and the pitfalls of delay (Equitas v Sande Investments)

Featured Private Client content

Notaries and notarisation—notarisation

Notaries and notarisation—notarisation

The principles of the notarial act are that it is:•an act of the notary and not of the parties named in the document•a record of a fact, event or...

Creation of trusts—blind trusts

Creation of trusts—blind trusts

What is a blind trust?A blind trust is a trust that is aimed at preventing conflicts of interest arising. Usually, the settlor and beneficiary of the...

Nature and classification of trusts—the three certainties

Nature and classification of trusts—the three certainties

CertaintyIn order for a settlor to create a private express trust the three certainties must be present, namely:•certainty as to the intention of the...

Lifetime gifts

Lifetime gifts

A lifetime gift is a gratuitous transfer of ownership of any property between living persons and not made in expectation of death. In contrast, gifts...

Practice notes

The meaning of relevant property

The term 'relevant property' defines a category of trust property which is subject to a special regime for inheritance tax (IHT). As described in...
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Produced in partnership with Paul Davies of Clarke Willmott 12th Jan
Practice notes

Capacity to litigate

On the face of it, there would appear to be no specific impediment, if there is no reason to suppose that a person is without capacity, in them...
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9th Nov
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 either:•non-distributor offshore funds, or...
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9th Nov
Practice notes

Beddoe applications

When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes

Bermuda trusts

This Practice Note outlines Bermuda trust law and focuses upon its unique features and recent reforms, such as Bermuda's regime for private trust...
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Produced in partnership with Vanessa Lovell Schrum and Caljonah Smith of Appleby, Bermuda 12th Jan
Practice notes

Cayman Islands STAR trusts—common uses

This Practice Note provides guidance on Cayman Islands STAR trusts. For general information about the Cayman Islands, see Practice Note: Private...
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Produced in partnership with Mourant Ozannes and Carey Olsen 12th Jan
Practice notes

Trust disputes—court jurisdiction and procedure

Trust litigation has been classified as being of three types:•a dispute as to the trusts on which trustees hold the subject matter of the settlement•a...
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9th Nov
Practice notes

Trustees—power of advancement

Where a beneficiary either:•is a minor (ie under the age of 18) and unmarried or•has attained majority or has married under that date but is required...
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9th Nov
Practice notes

Termination of trusts—methods of termination

Duration of a trustThe duration of an express trust is subject to the restrictions imposed by the rules against remoteness of vesting and against the...
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9th Nov
Practice notes

Termination of trusts—beneficiaries

Duty to distribute to the correct beneficiariesOn the termination of the trust, the trustees are under a duty to distribute the trust assets to the...
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9th Nov
Precedents

Deed of appointment terminating discretionary trust

This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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9th Nov
Practice notes

Situs of assets for succession and IHT

When you advise an individual on cross-border issues or offshore tax planning, it is important to establish the 'situs' (ie location) of the assets...
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9th Nov
Precedents

Partial deed of revocation of lasting power of attorney

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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9th Nov
Practice notes

Liferent trusts—Scotland

Liferent trustsA liferent trust (or trust liferent) is a trust which, when settled, confers a use and income benefit, or both, in the trust property...
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Produced in partnership with Peter Murrin of Turcan Connell 12th Jan
tag iconScottish Law
Practice notes

UK taxation of offshore trusts—inheritance tax

An offshore trust is any non-UK resident trust. The liability of trustees of an offshore trust to UK inheritance tax (IHT) is not dependent on the...
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Produced in partnership with Jenny Wilson-Smith and Emma Haley of Boodle Hatfield 12th Jan
Practice notes

Creation of trusts in Scotland

Express creation of trustsA trust is constituted expressly where the owner of property (the truster) transfers property to trustees to hold for...
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Produced in partnership with Yvonne Evans, Law Lecturer, Solicitor (non-practising), TEP, University of Dundee 12th Jan
tag iconScottish Law

Most recent Wills in Scotland content

Practice notes

Coronavirus (COVID-19)—Scotland tracker

This table below contains an archive of news analysis on Scotland and Scots law developments of general application and those which affect various...
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9th Apr
tag iconScottish Law tag iconCOVID-19
Practice notes

Glossary of Scottish private client words and expressions

This is a glossary of common words and expressions used in Scottish private client law with the nearest England and Wales equivalent (where relevant)...
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9th Apr
tag iconScottish Law
Practice notes

Virtual execution under Scots law

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with David Blair, Solicitor at Anderson Strathern 8th Apr
tag iconScottish Law
Practice notes

Execution of documents under Scots law

The rules regarding execution of documents governed by the laws of Scotland are contained in:•the Requirements of Writing (Scotland) Act 1995 (RW(S)A...
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Produced in partnership with David Blair, Solicitor at Anderson Strathern 8th Apr
tag iconScottish Law
Practice notes

Validity of Wills—Scotland

CORONAVIRUS (COVID-19): Some of the formal requirements for a valid Will in Scotland have been relaxed during the coronavirus pandemic. See News...
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Produced in partnership with Jacqueline Leslie of Harper Macleod LLP 9th Mar
tag iconScottish Law
Practice notes

Wills in Scotland—overview

CORONAVIRUS (COVID-19): Some of the formal requirements for a valid Will in Scotland have been relaxed during the coronavirus pandemic. See News...
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Produced in partnership with Jacqueline Leslie 9th Mar
tag iconScottish Law
Precedents

Style party designation and execution clauses—property—Scotland

1Individual1.1Individual or sole trader party designation clause[insert full name of party] of [trading as [insert trading name]] of [insert address]...
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Produced in partnership with Rachel Oliphant of Pinsent Masons 12th Feb
tag iconScottish Law
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 our Practice Note: Legal rights—Scotland, which explains the forced heirship rules that apply in Scotland and how these rights apply...
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7th Dec
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?

Succession to immovable property is governed by the law of the country where it is located and succession to moveable property will be governed by the...
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29th Nov
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 ...
Read More >
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

Popular documents

LEXISNEXIS

Fraud by false representation

Fraud by false representationFraud by false representation applies to a broader range of conduct than the offences under the preceding legislation (the Theft Act 1968 (TA 1968)). No gain or loss need actually be made, and no deception need operate on the mind of the deceived for the Fraud Act 2006

LEXISNEXIS

Title guarantee and covenants for title

On the disposition of a property (whether by way of conveyance, transfer or charge), the party making the disposition will normally provide a title guarantee which implies standard form covenants for title. A landlord may give a title guarantee when granting a lease, but this is rare in practice.

LEXISNEXIS

Promissory estoppel

For guidance on the basic features of the doctrine of estoppel and the different classifications it has been subject to, see Practice Note: Estoppel—what, when and how to plead and related content.Promissory estoppel—what is it?Where A has, by words or conduct, made to B a clear and unequivocal

LEXISNEXIS

The Single Rulebook

Background to the Single RulebookHistorically, the European Commission (Commission) favours using Directives (rather than Regulations) to set out its legislation in respect of the financial services sector. However, Directives, allowing Member States greater flexibility in how they implement