The new nil rate bands ready reckoner
The Scottish charity and wealth law blog
by scottishcharitywealthlaw
1w ago
New agriculture and business inheritance tax rules. How do the numbers look on tax free amounts ..read more
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It’s good to talk: trustees’ week 2024
The Scottish charity and wealth law blog
by scottishcharitywealthlaw
2w ago
A chance to discuss legal and governance issues for free during Trustees’ Week 2024 ..read more
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Getting under the bonnet on governance
The Scottish charity and wealth law blog
by scottishcharitywealthlaw
1M ago
What can we learn about wider governance from a recent employment tribunal decision ..read more
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Estate Research conference
The Scottish charity and wealth law blog
by scottishcharitywealthlaw
1M ago
A curated selection of blogs on topics touched upon in today's discussion ..read more
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Norwegian Blues and partnership assets
The Scottish charity and wealth law blog
by scottishcharitywealthlaw
1M ago
What happens to partnership property if those named on the title are all dead ..read more
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Charitable gifts in wills: the short and long of it
The Scottish charity and wealth law blog
by scottishcharitywealthlaw
2M ago
As we are in remember a charity week, a look at some shorter and longer term points in charity legacy giving ..read more
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The one Tammy didn’t do… sometimes it’s hard to be a trustee
The Scottish charity and wealth law blog
by scottishcharitywealthlaw
2M ago
A quick overview of the duties trustees have under Scots law. Including a forthcoming higher expected standard of care ..read more
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Forthcoming CPD and learning sessions
The Scottish charity and wealth law blog
by scottishcharitywealthlaw
3M ago
Here are the details of some forthcoming CPD sessions we will be running or to which we will be contributing a session. 25 September in Glasgow with Estate Research: “Getting some structure in your life: legal entities and vehicles for the private client lawyer”. More detail on the whole event and sign up here. 26 ..read more
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Removal of trustees. Does new law work as planned?
The Scottish charity and wealth law blog
by scottishcharitywealthlaw
5M ago
In many ways this is a request for views. As is often the case, we might not be right! Be here are a couple of thoughts on new Scottish trust law coming into effect today. The law – section 9(2) – (4) of the Trusts and Succession (Scotland) Act 2024 9 Removal of trustee by co-trustees (2)Except in so far as the trust deed expressly provides otherwise, a trustee who is— (a)a member of a regulated profession (such as a solicitor, accountant, financial adviser or teacher), and (b)appointed or assumed as trustee to provide professional services in relation to managing the affairs of trusts in the ..read more
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So, my trust needs a review. What might that mean?
The Scottish charity and wealth law blog
by scottishcharitywealthlaw
5M ago
We have seen a number of instances in recent times where people have been reviewing a trust arrangement. In particular individuals who have placed a house, investment bond or cash into a trust. A trust to which they are able to benefit. These trusts have tended to focus on asset protection and control. We thought it would be useful to give an overview of some of the points that might be the subject of a review. Who are the trustees? A key point for any trust is who is in office as the trustees. The trustees will have wide powers. They might also have discretion to decide who benefits from the ..read more
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