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Changes in law for Trusters to be aware of in 2024

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The Trusts & Succession (Scotland) Bill passed at Scottish Parliament

Published: 21 December 2023
Time to read: 1 min

The Trusts & Succession (Scotland) Bill was passed at the Scottish Parliament on 20 December 2023, following a unanimous vote among MSPs. The Bill marks the first major legislative change to Scottish trust law in over 100 years. Amendments made to the Bill over the last number of months include changes relating to the circumstances in which a trustee can be removed from office, clarifications regarding when a person may be “incapable” of managing their affairs, clarity on a trustee’s duty to provide information to beneficiaries and amendments to the prohibitions affecting trustees of existing trusts to accumulate income.

The Bill is expected to receive Royal Assent early in the New Year and will no doubt serve as required Christmas reading for all Scottish trust practitioners over the festive period. Detailed analysis of the Bill in its current form will follow from Gillespie Macandrew in 2024.

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