Wills in Scotland

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Practice notes
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
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 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
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
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
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 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
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
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
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
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
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
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 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
Practice notes
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
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

Most recent Wills in Scotland content

Practice notes
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
Practice notes
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
Practice notes
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
Practice notes
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
Practice notes
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
Practice notes
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
Precedents
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
Q&As
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
Q&As
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
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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