Trusts and Succession (Scotland) Bill

Author: Sarah Harvie-Clark

PDF Published: Wednesday 08 Mar 2023 (SB 23-12)

Expand
Overview
Report

Hide

Hide

Overview
Report
- Executive Summary
- Introduction and overview of the briefing
- Background to the Bill
  - Scottish Law Commission Bill: special procedure
  - An introduction to the Bill and its policy background
    
    Part 1: trust law
    
    The use of trusts in practice
    
    The Commission's approach
    
    What does the Bill do
    
    Part 2: succession law
    
    Unlawful killers as executors
    
    Part 3: miscellaneous sections, including key definitions for Parts 1 and 2
- An introductory guide to trusts
  - Trust basics
    
    A tripartite relationship
    
    Public and private trusts
    
    Who can be a truster, a trustee and a beneficiary?
    
    How a trust is born
    
    Trust property, trust purposes, powers and duties
    
    When something goes wrong with a trust
  - Some red herrings to watch out for
  - The current legal framework applying to trusts
  - Trusts with an international element
  - The wider policy context relating to trusts
    
    The taxation of trusts
    
    Other systems of statutory regulation
    
    Transparency and ownership of land and buildings
    
    Key policy developments
  - Should a trust continue to exist at all?
- Part 1 of the Bill: trust law
  - Chapter 1: how someone becomes a trustee, and how they stop being a trustee
    
    Sections 1-3: appointment and assumption of trustees
    
    The existing law
    
    Bringing in new trustees (sections 1-3)
    
    The Commission's consultation
    
    Sections 5-8: resignation and removal of trustees
    
    The existing law
    
    Resignation of trustees (section 5)
    
    The Commission's consultation
    
    The court's powers to remove trustees (section 6)
    
    The Commission's consultation
    
    Trustees removing a trustee (section 7)
    
    The Commission's consultation
    
    Beneficiaries removing a trustee (section 8)
    
    The Commission's consultation
    
    Section 10: discharge of trustees
    
    Guardians of under 16s discharging trustees
    
    The Commission's consultation
  - Chapter 2: how trustees make decisions
    
    The existing law
    
    Section 11: what is required before the trustees can take a decision
    
    The Commission's consultation
    
    Section 12: making the decision
    
    The Commission's consultation
  - Chapter 3: powers and duties of trustees
    
    Section 13 of the Bill: a general power for trustees
    
    The Commission's consultation
    
    Section 14 of the Bill: the court would be able to add extra powers
    
    The Commission's consultation
    
    Section 15: a power to take out indemnity insurance
    
    The Commission's consultation
    
    Sections 16 and 17: trustees' investment powers
    
    The Commission's consultation
    
    Section 18: the appointment of agents and the delegation of powers
    
    Any business or professional provider
    
    What powers can be delegated?
    
    Trustees as (paid) agents
    
    The Commission's consultation
    
    Section 19: transferring trust property to nominees
    
    What section 19 would do
    
    The Commission's consultation
    
    Sections 20 and 24: advances from capital and income
    
    Section 20: advances from capital
    
    The existing law
    
    What section 20 would do
    
    The Commission's consultation
    
    Section 24: power to make payments from income
    
    What section 24 would do
    
    The Commission's consultation
    
    Sections 21-23: apportionment between or among beneficiaries
    
    Section 21: power to apportion between or among beneficiaries
    
    Section 22: apportionment for regular payments over time
    
    Section 23: three further rules about apportionment
    
    The Commission's consultation
    
    Sections 25-26: trustees' duties to provide information to beneficiaries
    
    What sections 25 would do
    
    What section 26 would do
    
    The Commission's consultation
    
    Section 27: trustees' duty of care
    
    What section 27 would do
    
    The standard of care
    
    The effect of indemnity clauses and immunity clauses
    
    The Commission's consultation
    
    Section 29: when a trustee does something they have no power to do
    
    What section 29 would do
    
    The Commission's consultation
    
    Sections 28, 30 and 31: breaches of fiduciary duties
    
    The Commission's consultation
  - Chapter 4: the trust's legal relationships with the outside world
    
    Section 34: trustees enter into a contract
    
    What section 34 would do
    
    The Commission's consultation
    
    Section 35-37: trustees' liability under the law of delict
    
    What section 35 would do
    
    The Commission's consultation
  - Chapter 5: how long a trust can last
    
    Section 41(1): duration of a trust
    
    Section 41(2): accumulation of income
    
    Section 41(3) and (4): various technical rules
    
    The Commission's consultation
  - Chapter 6: private purpose trusts
    
    The basic concept: section 42
    
    Supervisors: sections 45, 46-48
    
    Court applications: sections 43 and 44
    
    The Commission's consultation
    
    The basic concept
    
    Trust purposes in writing
    
    Trust purposes of a private purpose trust
    
    Special restrictions on who can be a trustee
    
    Record-keeping by trustees
  - Chapter 7: the role of the protector in a trust
    
    What sections 49-53 of the Bill would do
    
    The Commission's consultation
  - Chapter 8: varying or terminating a private trust and the powers of courts in relation to trusts
    
    Sections 54-60: variation and termination of private trusts
    
    The existing law
    
    What sections 54-60 would do
    
    The Commission's consultation
    
    Section 61: altering the trust purposes where there has been a material change of circumstances
    
    The Commission's consultation
    
    Sections 62-63: ex officio trustees
    
    The Commission's consultation
    
    Section 64: defective exercise of trustees' discretion
    
    The Commission's consultation
    
    Section 65: expenses of litigation by the trust
    
    What section 65 would do
    
    The Commission's consultation
- Part 2 of the Bill: succession law
  - Section 71: special destinations ('mini wills' in title deeds)
  - Section 72: the deceased's spouse or civil partner
    
    The current law
    
    What is proposed in the Bill
    
    Response to the Scottish Government's consultation
Sources

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, para 1.11. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Parliament. (2022, November 22). Trusts and Succession (Scotland) Bill: as introduced. SP Bill 21. Retrieved from https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/trusts-and-succession-scotland-bill/introduced/bill-as-introduced.pdf

Scottish Parliament. (2022, November 22). Trusts and Succession (Scotland) Bill: Policy Memorandum. SP21-PM. Retrieved from https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/trusts-and-succession-scotland-bill/introduced/policy-memorandum-accessible.pdf

Scottish Parliament. (2022, November 22). Trusts and Succession (Scotland) Bill: Explanatory Notes, SP21-EN. Retrieved from https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/trusts-and-succession-scotland-bill/introduced/explanatory-notes-accessible.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com 239. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2018). Trusts (Scotland) Bill [Revised draft]. Retrieved from https://www.scotlawcom.gov.uk/files/2615/4451/8976/Trusts_Scotland_Bill_-_Revised_clean_draft_2018.pdf

Scottish Law Commission . (2014). Report on Trust Law, Scot Law Com 239, para 2.2. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Gilman, L. (2022, January 11). Adults with Incapacity, SPICe Briefing SB 22-02. Retrieved from https://digitalpublications.parliament.scot/ResearchBriefings/Report/2022/1/11/e09ec8fb-fa65-46e3-ab71-aeb57cc6d980#Introduction

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com 239, para 1.9. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Government. (2022, November 23). Letter from the Minister for Community Safety to the Chair of the Scottish Law Commission. Retrieved from https://www.scotlawcom.gov.uk/files/7916/7118/5166/Correspondence_from_the_Minister_for_Community_Safety_to_Lady_Paton_-_Trusts_and_Succession_Scotland_Bill_-_November_2022_002.pdf

Financial Action Task Force. (2018). Anti-money laundering and counter-terrorist financing measures United Kingdom: Mutual Evaluation Report. Retrieved from https://www.fatf-gafi.org/media/fatf/documents/reports/mer4/mer-united-kingdom-2018.pdf

Financial Action Task Force. (2013). Money Laundering and Terrorist Financing Vulnerabilities of Legal Professionals. Retrieved from https://www.fatf-gafi.org/media/fatf/documents/reports/ml%20and%20tf%20vulnerabilities%20legal%20professionals.pdf

European Commission. (2020, September 16). Report from the Commission to the European Parliament and the Council assessing whether Member States have duly identified and made subject to the obligations of Directive (EU) 2015/849 all trusts and similar legal arrangements governed under their laws, III.1 and III.2. Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52020DC0560#:~:text=Three%20additional%20Member%20States%2C%20namely,Convention%2C%20which%20they%20have%20ratified.

UK Government. (2017). National Risk Assessment of Money Laundering and Terrorist Financing 2017. Retrieved from https://www.gov.uk/government/publications/national-risk-assessment-of-money-laundering-and-terrorist-financing-2017

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com 239, paras 1.4, 1.21, 2.2-2.8. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2014). Report on Trusts, Scot Law Com No 239, paras 2.6-2.7; 2.13-2.19 and 2.26. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Harvie-Clark, S. (2021, June 11). Inheritance Law in Scotland, SB21-32. Retrieved from https://digitalpublications.parliament.scot/ResearchBriefings/Report/2021/6/11/5a0b3d96-028d-457b-bb5f-a7d7a4eff466#Executive-Summary

Scottish Government. (2020, May 19). Law of succession: consultation response. Retrieved from https://www.gov.scot/publications/scottish-government-response-consultation-law-succession/

Scottish Government. (2018). Scottish Government response to the Consultation on the Law of Succession. Retrieved from https://www.webarchive.org.uk/wayback/archive/20181226070023/https://www2.gov.scot/Topics/Justice/law/damages/succession/scottish-government-response-succession-consultati

Scottish Government. (2019). Law of succession: consultation. Retrieved from https://www.gov.scot/publications/consultation-law-succession/

Scottish Government. (2023, February 28). Email from the Scottish Government to SPICe.

Gretton, G., & Steven, A. (2021). Property, Trusts and Succession, para 23.13. Edinburgh: Bloomsbury Professional.

Gretton, G., & Steven, A. (2021). Property, Trusts and Succession, Fourth Edition, para 23.54. Edinburgh: Bloombury Publishing.

Scottish Law Commission. (2014). Report on Trusts, Scot Law Com 239, para 2.12. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2003). Discussion Paper on the Nature and the Constitution of Trusts, DP 133, Part 5, Proposal 11. Retrieved from https://www.scotlawcom.gov.uk/files/1312/7892/7069/dp133_trusts.pdf

Scottish Law Commission. (2014). Report on Trust Law, para 3.11. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Gretton, G., & Steven, A. (2021). Property, Trusts and Succession, Fourth Edition, para 24.29 . Edinburgh: Bloomsbury Professional.

Gretton, G., & Steven, A. (2021). Property, Trusts and Succession, Fourth Edition, para 23.8. Edinburgh: Bloombury Professional.

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, paras 1.21, 2.21 and 2.22. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Hudson, N., & Mackay, S. (2023, February 21). Charities (Regulation and Administration) (Scotland) Bill. SB Briefing 23-07. Retrieved from https://digitalpublications.parliament.scot/ResearchBriefings/Report/2023/2/21/76ae9826-7bfd-4703-98c7-bb7382e0d74f

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, paras 2.27-2.36. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, paras 3.12-3.11. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Parliament. (2022, November 22). Trusts and Succession (Scotland) Bill: Policy Memorandum, SP21-PM, para 5. Retrieved from https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/trusts-and-succession-scotland-bill/introduced/policy-memorandum-accessible.pdf

Scottish Law Commission. (2004). Discussion Paper on Trustees and Trust Administration, Discussion Paper Number 126, Appendix A. Retrieved from https://www.scotlawcom.gov.uk/files/1912/7892/7070/dp126_trustees.pdf

Scottish Law Commission . (2014). Report on Trust Law, Scot Law Com 239, para 2.3. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Russell, D., & Graham, T. (2017). Trusts: Weapons of Mass Injustice or Instruments of Economic Progress? . Trusts and Trustees, 23(4), 363-369.

Cook, G. (2017). Review by Jersey Finance of Trusts: Weapons of Mass Injustice? published by Tax Justice Network . Trusts & Trustees, 23(7), 730-738.

Scottish Law Commission. (2015, May 18). A trusts law for a modern era? The Journal of the Law Society of Scotland. Retrieved from https://www.lawscot.org.uk/members/journal/issues/vol-60-issue-05/a-trusts-law-for-the-modern-era/

Scottish Law Commission. (2004). Discussion Paper on Trusts and Trust Administration, Discussion Paper 126. Retrieved from https://www.scotlawcom.gov.uk/files/1912/7892/7070/dp126_trustees.pdf

Glentannar v Scottish Industrial Musical Association Ltd 1925 SC 226. (1925). No title

Scottish Law Commission. (2004). Collated Responses to Discussion Paper 126.

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, paras 4.7-4.8. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, para 4.12. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 236, para 4.14. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2004). Discussion Paper on Trustees and Trust Administration, Discussion Paper Number 126, paras 4.40-4.48. Retrieved from https://www.scotlawcom.gov.uk/files/1912/7892/7070/dp126_trustees.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, para 4.10. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2004). Discussion Paper on Trusts, Discussion Paper 126, para 4.18. Retrieved from https://www.scotlawcom.gov.uk/files/1912/7892/7070/dp126_trustees.pdf

Scottish Government. (2023, January 23). Email from the Scottish Government to SPICe (private correspondence).

Miller's Trustees v Miller (1890) 18 R 301. (1890).

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, paras 4.31-4.32. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, para 4.44. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, para 5.2. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, paras 5.3-55. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, para 6.4. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2003). Discussion Paper on Breach of Trust, Discussion Paper Number 123. Retrieved from https://www.scotlawcom.gov.uk/files/9712/7892/7069/dp123_breach_of_trust.pdf

Scottish Law Commission. (2003). Collated Responses to Discussion Paper on Breach of Trust.

Scottish Government. (2023, March 1). Email to SPICe.

Gretton, G., & Steven, A. (2021). Property, Trusts and Succession, para 23.19. Edinburgh: Bloomsbury Professional (Scotland).

Scottish Law Commission. (2004). Discussion Paper on Trustees and Trust Administration, DP 126, para 3.9. Retrieved from https://www.scotlawcom.gov.uk/files/1912/7892/7070/dp126_trustees.pdf

Scottish Law Commission . (2003). Discussion Paper on Breach of Trust, DP No 123, para 4.18. Retrieved from https://www.scotlawcom.gov.uk/files/9712/7892/7069/dp123_breach_of_trust.pdf

Scottish Law Commission. (2014). Report on Trust Law. Scot Law Com No 239, paras 12.66-12.73. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, para 8.11. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Discussion Paper on Supplementary and Miscellaneous Issues, DP 148, para 5.3. (2011). Retrieved from https://www.scotlawcom.gov.uk/files/4713/0157/0158/dp148.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com 239, paras 8.12, 8.18 and 9.19. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2011). Discussion Paper on Supplementary and Miscellaneous Issues, Discussion Paper 148. Retrieved from https://www.scotlawcom.gov.uk/files/4713/0157/0158/dp148.pdf

Scottish Law Commission. (2011). Collated responses to Discussion Paper Number 148.

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com 239, paras 9.2 and 9.3. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission . (2011). Discussion Paper on Supplementary and Miscellaneous Issues relating to Trust Law. Discussion Paper No 148. Retrieved from https://www.scotlawcom.gov.uk/files/4713/0157/0158/dp148.pdf

Scottish Law Commission. (2004). Discussion Paper on Trusts and Trust Administration, Discussion Paper Number 126, para 6.20. Retrieved from https://www.scotlawcom.gov.uk/files/1912/7892/7070/dp126_trustees.pdf

Scottish Law Commission. (2003). Discussion Paper on Apportionment of Trust Receipts and Outgoings, Discussion Paper Number 124. Retrieved from https://www.scotlawcom.gov.uk/files/4512/7816/0465/dp124_trust_receipts.pdf

Scottish Law Commission. (2003). Discussion Paper on Apportionment of Trust Receipts and Outgoings, Discussion Paper Number 124, para 3.8. Retrieved from https://www.scotlawcom.gov.uk/files/4512/7816/0465/dp124_trust_receipts.pdf

Scottish Government. (2023, February 14). Email from the Scottish Government to SPICe.

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com 239, para 11.11. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com Number 239, paras 11.5-11.7. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2003). Breach of Trust, Discussion Paper 123. Retrieved from https://www.scotlawcom.gov.uk/files/9712/7892/7069/dp123_breach_of_trust.pdf

Scottish Law Commission. (2011). Discussion Paper on Supplementary and Miscellaneous Issues in Trust Law, Discussion Paper 148, para 6.6. Retrieved from https://www.scotlawcom.gov.uk/files/4713/0157/0158/dp148.pdf

Scottish Law Commission. (2014). Report on Trust Law, SLC No 239, para 12.13. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2003). Discussion Paper on Breach of Trust, Discussion Paper Number 123, paras 2.12-2.16. Retrieved from https://www.scotlawcom.gov.uk/files/9712/7892/7069/dp123_breach_of_trust.pdf

Scottish Law Commission. (2003). Discussion Paper on Breach of Trust, Discussion Paper No 123, para 4.6. Retrieved from https://www.scotlawcom.gov.uk/files/9712/7892/7069/dp123_breach_of_trust.pdf

Gretton, G., & Steven, A. (2021). Property, Trusts and Succession, para 24.26. Edinburgh: Bloombury Professional.

Scottish Law Commission. (2008). Discussion Paper on Liability of Trustees to Third Parties, Discussion Paper 138. Retrieved from https://www.scotlawcom.gov.uk/files/9912/7885/2294/dp138.pdf

Scottish Law Commission. (2008). Collated responses to Discussion Paper 138.

Scottish Law Commission. (2010). Discussion Paper on Accumulation of Income and Lifetime of Private Trusts . Retrieved from https://www.scotlawcom.gov.uk/files/6012/7877/2957/dp142.pdf

Scottish Law Commission. (2010). Collated responses to Discussion Paper Number 142.

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, para 14.3. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2011). Discussion Paper on Supplementary and Miscellaneous Issues, Discussion Paper Number 148, paras 1.17 and 1.18. Retrieved from https://www.scotlawcom.gov.uk/files/4713/0157/0158/dp148.pdf

The Scottish Law Commission. (2014). Report on Trusts, Scot Law Com No 239, para 14.3. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Government. (2023, February 10). Email from the Scottish Government to SPICe..

Scottish Law Commission. (2011). Discussion Paper on Supplementary and Miscellaneous Issues, Discussion Paper Number 148, para 12.11. Retrieved from https://www.scotlawcom.gov.uk/files/4713/0157/0158/dp148.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com 239, para 14.9 and 14.10. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com No 239, paras 10.17, 10.35 and recommendation 70. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2011). Dicussion Paper on Supplementary and Miscellaneous Issues, Discussion Paper Number 148, para 12.29. Retrieved from https://www.scotlawcom.gov.uk/files/4713/0157/0158/dp148.pdf

Scottish Law Commission. (2011). Discussion Paper on Supplementary and Miscellaneous Issues, Discussion Paper Number 148, paras 11.1-11.3. Retrieved from https://www.scotlawcom.gov.uk/files/4713/0157/0158/dp148.pdf

Scottish Law Commission. (2011). Discussion Paper on Supplementary and Miscellaneous Issues, Discussion Paper Number 148, para 11.3. Retrieved from https://www.scotlawcom.gov.uk/files/4713/0157/0158/dp148.pdf

Scottish Law Commission. (2014). Report on Trust Law, Scot Law Com Number 239, para 15.4. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission . (2014). Report on Trust Law, Scot Law Com Number 239, para 14.10. Retrieved from https://www.scotlawcom.gov.uk/files/4014/0904/0426/Report_on_Trust_Law_SLC_239.pdf

Scottish Law Commission. (2005). Discussion Paper on Variation and Termination of Trusts, Discussion Paper 129. Retrieved from https://www.scotlawcom.gov.uk/files/1012/7892/7069/dp129_trusts.pdf

Scottish Law Commission. (2005). Collated responses to Discussion Paper 129.

Scottish Government. (2023, February 15). Email from the Scottish Government to SPICe.

Scottish Law Commission. (2011). Consultation Paper on Defects in the Exercise of Fiduciary Powers. Retrieved from https://www.scotlawcom.gov.uk/files/1013/2342/1382/defects_fiduciary__powers.pdf

Scottish Law Commission. (2011). Collated responses to Consultation Paper on Defects in the Exercise of Fiduciary Powers.

Robbie, J. (2018). Death, Divorce and Defective Drafting. Edin. L.R. 2018, 22(2), 307-313.

Wortley, S. (2022). The meaning of Succession (Scotland) Act 2016 section 2: statutory interpretation and survivorship destinations, Jur. Rev. 2022, 4, 179-196.

Scottish Government. (2015). Consultation on the Law of Succession. Retrieved from https://www.webarchive.org.uk/wayback/archive/20150828184326/http://www.gov.scot/Publications/2015/06/7518/downloads

Scottish Government. (2019). Law of Succession: Consultation. Retrieved from https://www.gov.scot/publications/consultation-law-succession/

Last Updated: 8/4 3:07pm

An error occured while loading, please try again in a few minutes.