News and Insights
13 February 2024 | Time to read: 3 mins
Changes in law for Trusters to be aware of in 2024
Trusts & Succession Act: what are the changes for Trusters to be aware of before they become law in 2024.
21 December 2023 | Time to read: 1 min
The Trusts & Succession (Scotland) Bill passed at Scottish Parliament
By David Mowlem
The Trusts & Succession (Scotland) Bill was passed at the Scottish Parliament on 20 December 2023, David Mowlem provides an update.
15 December 2023 | Time to read: 3 mins
The essence of family protection
John Stirling discusses the essence of family protection and the importance of being aware of the differences between trusts, nuptials and cohab agreements.
08 December 2023 | Time to read: 4 mins
Trust law – What are the key differences north and south of the border?
By David Mowlem
Although there are many similarities in trust law, it is important to note the key differences between Scotland vs England & Wales.
27 November 2023 | Time to read: 4 mins
A changing legal landscape for Trusts
An overhaul of Scotland’s trust law is long overdue, and the new Bill will go a long way to bring it up to date.
04 April 2023 | Time to read: 5 mins
What are the duties and responsibilities of Trustees?
We explore the duties of Trustees and what advice Trustees should be taking in order to meet their obligations.
21 March 2023 | Time to read: 9 mins
What are the main features of the Trusts and Succession Bill?
The Trusts and Succession (Scotland) Bill was introduced to the Scottish Parliament on 22 November 2022.
15 June 2022 | Time to read: 26 mins
Trust Law In Scotland – Where Are We Now?
August 19th, 2021 marked the centenary of the Trust (Scotland) Act 1921, the last substantive act on trust law in Scotland.
26 May 2022 | Time to read: 6 mins
Trusts Caught by the Deemed Domicile Net
By David Mowlem
Following the Finance Act in 2017, a new category of “deemed domicile” was introduced into the UK’s Inheritance Tax regime.
17 February 2022 | Time to read: 6 mins
Legal Rights: The Scottish problem and interaction with Trusts
By Agnes Mallon
With domicile being incredibly fluid in this modern world, cross-border estates are becoming commonplace.
01 December 2021 | Time to read: 3 mins
Trust Registration Update
The Trust Registration Service (“TRS”) was created by HM Revenue Customs in 2017 to create a register of trusts in the UK.
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