Practical and accessible, this annual guide will prove indispensable when starting, running, or ending a trust, or dealing with a deceased estate, while ensuring compliance with the law in Scotland. It is a guide through the complexities of Scotland's unique trust and estate regime. Worked examples, tax tables, and practical commentaries help to illustrate the latest Scottish legislation and the key points of practice. The reader will not only fully understand current tax law, but be comfortable applying it to their clients' trusts and estates.

Practical and accessible, this annual guide will prove indispensable when starting, Running, or ending a trust or dealing with a deceased estate in Scotland, while ensuring compliance with the law. Trusts and Estates in Scotland will guide legal practitioners through the complexities of Scotland's unique trust and estate regime. Worked examples, tax tables, and practical commentaries help to illustrate the latest legislation and the key points of practice. Readers will fully understand current tax laws and be comfortable applying it to clients' trusts and estates. Contents includes:...