Commentary

I10.124 Succession in Scotland

IHT, trusts and estates

I10.124 Succession in Scotland

I10.124 Succession in Scotland

An executor is not, as such, liable for IHT attributable to heritable property in Scotland which vests in him for the purposes mentioned in the Succession (Scotland) Act 1964 s 18(1) or (2)1, namely:

  1.  

    (a)     entailed property which vests on confirmation for the sole purpose of enabling it to be conveyed to the next heir of entail; or

  2.  

    (b)     property subject to a special destination which vests on confirmation for the sole purpose of enabling it to be conveyed to the person next entitled under the destination

Where a testator leaves property to his surviving spouse (an

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