The issue of sham is most likely to be raised by the settlor's creditors or former spouse if the settlor is involved in matrimonial proceedings, who...
A trust is formed either by lifetime gift or on death when a person (the settlor) transfers assets to another person or persons (the trustees) to hold...
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...
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...
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...
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...
This Deed of Appointment is made on [date] by [trustee] of [address] and [trustee] of [address] (the Trustees).Background(A)This Deed is supplemental...
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...
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...
This Practice Note describes who can be appointed as financial guardian to an adult over the age of 16 in Scotland and the steps required to complete...
This Practice Note summarises the issues to consider before making an application to appoint a welfare and/or financial guardian for an adult over the...
The Scottish general anti-avoidance rule (Scottish GAAR) aims to protect revenue through counteracting tax avoidance arrangements, and is intended to...
Trust administration in practise might be informed by:•the type and nature of the trust•the type of trust property held by the trustees•the identity...
Unrestricted funds—general use of assetsThe general principle which applies to the use of charity assets is that absent any specific restriction, both...
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...
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...
Unless the charity is aimed at relieving poverty, and the individual would qualify as an object of the charity and meet any other relevant criteria,...
Both street collections and house to house collections are covered by the Public Charitable Collections (Scotland) Regulations 1984, SI 1984/565 (the...
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Scottish Law
