I5.801 Introduction

Division I5.8     Scotland and Northern Ireland

For updates affecting this Division please see Part I0 Updates

Scotland and Northern Ireland

I5.801 Introduction

There are three different jurisdictions in the UK with separate legal systems and courts. IHT and the IHT legislation apply throughout the UK, but in seeing how the legislation applies it is sometimes necessary to have regard to differences in the private law of the three jurisdictions. This is particularly so in the case of settled property. Scotland has its own legal tradition, with English influence in some areas, while Northern Ireland adopted English law but not all English

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