Dale Ross
Dale is a Partner in the Private Client team at Blackadders LLP, dealing with wills, tax planning, executries and trusts. Although principally practising as a Scottish solicitor, he is also qualified in England & Wales.
Dale graduated in 1984 with a BSc (Hons) in Mathematics at the University of Aberdeen, and then in 1986 with an MSc in Operational Research at the University of Sussex. He worked for 7 years in the Operational Research Division and the Policy Unit of the former British Railways Board, and at APACS (the UK bank clearing system). He is a self-taught lawyer, having then undertaken the Law Society of Scotland’s pre-diploma traineeship programme and examinations, before returning to the University of Aberdeen to undertake the Diploma in Legal Practice.
He taught as a tutor on the Diploma in Legal Practice at the University of Edinburgh from 2002, and as Senior Tutor and Course Organiser, and lecturer, from 2009, until 2022. He also served as external examiner on the Diploma in Legal Practice at the University of Dundee from 2016 until 2020.
He has also undertaken the role of examiner on the STEP Diploma in Trusts and Estates, and now acts as examination reviewer for several of the STEP courses in Scotland, including Wills & Executries, Taxation of Trusts and Estates, and the STEP Diploma for Financial Services, as well as hosting course seminars.
Practice Area
Panels
- Contributing Author
- Scottish Panel
Qualified Year
- 1997
Experience
- Blackadders LLP (2014 - Present)
- University of Edinburgh (2002 - 2022)
- University of Dundee (2016 - 2020)
Membership
- Law Society of Scotland
- Society of Trust and Estate Practitioners (STEP)- full member known as TEP
Qualifications
- BSc (Hons) in Mathematics (1984)
- MSc in Operational Research (1986)
- Law Society of Scotland (1995)
- Diploma in Legal Practice (1995)
Education
- University of Aberdeen (1984, 1995)
- University of Sussex (1986)
- Law Society of Scotland (1995)
12 Contributions by Dale Ross
PRECEDENTS
Precedent clause for multiple pecuniary legacies in a Scottish will
1 Pecuniary Legacies
I set out the following pecuniary bequests:
1.1 to [ insert full name ], residing at [ insert full address ], the amount of [ insert amount ];
1.2 to [ insert full name ], residing at [ insert full address ], the amount of [ insert amount ];
and 1.3 to [ insert full name ], residing at [ insert full address ], the amount of [ insert amount ]...
Private Client
PRECEDENTS
Precedent will clause (Scotland): nil rate band discretionary trust with spouse, children and issue as beneficiaries; trustee funding discretion, income accumulation powers and default distribution
1 Nil Rate Band Discretionary Trust
If my [ insert spouse details ] survives me, I direct my trustees to set aside either:
the maximum sum or assets on which no inheritance tax arises on my death, as trustees judge; or
such lesser assets or cash as they decide.
This forms the “Discretionary Trust Fund” for any of:
my [ insert spouse details ],
my children and their issue,
any trust created for the benefit of any of them, whether of income, capital or discretionary nature (each a “Beneficiary”).
In shares the trustees determine by minute.
The trustees may by minute award legacies, residue shares, income interests or future/contingent rights in all or part of the fund, including income accumulation, capital vesting, powers to appoint income or capital, and their discretion.
Subject to that, they may accumulate income to capital during any permitted period, or (after that period shall) apply all income for any Beneficiary or Beneficiaries as they determine.
If they renounce that power, they shall hold the whole or relevant part for the Beneficiaries then living equally, failing which to the executors of the last deceased Beneficiary...
Private Client
PRECEDENTS
Scots Law Will Precedent: Residue to Spouse, Failing Issue; Trust Provisions for Young Beneficiaries; Extensive Trustee Powers (including Digital Assets); Guardianship and Funeral Directions
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime.
The Finance Act 2025 (FA 2025), granted Royal Assent on 20 March 2025, enacts the removal of the remittance basis of taxation and brings in a residence-based system, effective from 6 April 2025.
FA 2025 additionally replaces domicile as the main criterion for determining exposure to inheritance tax.
Further measures revise the rules for establishing excluded property status, abolish the protected settlements status of offshore trusts, and alter overseas workday relief.
For details on these reforms, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.
I, [ insert full name ], of [ insert full address ], to settle the succession to my estate upon my death, provide as follows:
Revocation I hereby revoke all prior testamentary writings and instruct their destruction without delay, cancelling any copies held accordingly.
...
Private Client
PRECEDENTS
Scottish will clause: specific legacy of main or replacement residence and contents; cash equivalent if sold; free of heritable debts and transfer costs
1 Legacy of House
I leave to [ insert full name ], of [ insert full address ], my share and interest in the dwelling at [ insert main residence address ], or in any substitute that serves as my principal home, the determination of which shall rest solely with my trustees, free from heritable liabilities and costs of conveyance, along with contents, embracing all my items for personal, domestic, household, garage, garden or leisure use, ornament or consumption, save for those separately left by me elsewhere. Should I not own the subject of this bequest at the time of my death, I leave to the said [ insert legatee details ], a pecuniary legacy in a sum equal to the net sale proceeds for which I will have disposed of my said interest, the amount of such sum being determined exclusively by my trustees accordingly...
Private Client
PRECEDENTS
Scottish will precedent: 10% charity legacy (IHT baseline) with caps; main residence gift with cash option; residue to individuals/survivors; lifetime gift tax from residue; trustee powers including digital assets
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime.
The Finance Act 2025 (FA 2025), which secured Royal Assent on 20 March 2025, enacts measures that scrap the remittance basis of taxation and bring in a residence-based framework from 6 April 2025. FA 2025 also replaces domicile as the principal determinant of inheritance tax liability. Further reforms include revisions to the rules that govern excluded property status, the removal of protected settlement treatment for offshore trusts, and adjustments to overseas workday relief. For detailed guidance, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. Also see: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.
I, [ insert full name ], of [ insert full address ], to arrange the devolution of my estate upon my death, set out the following:
Revocation — I annul all earlier testamentary documents and direct their destruction...
Private Client
PRECEDENTS
Scottish will precedent: residue to spouse, whom failing issue; executor and trustee powers (including digital assets); funeral directions
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime
Finance Act 2025 (FA 2025), which obtained Royal Assent on 20 March 2025, enacts measures to end the remittance basis of taxation and introduce a residence-based system, effective from 6 April 2025.
FA 2025 likewise substitutes residence for domicile as the principal test used in establishing overall liability to inheritance tax.
Further provisions include revisions to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and amendments to overseas workday relief.
For guidance on these reforms, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26.
See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.
I, [ insert full name ], of [ insert full address ], to determine the succession to my estate upon my death, direct as follows:
1 Revocation I revoke all earlier testamentary writings and order their destruction...
Private Client
PRECEDENTS
Will clause (Scotland): 10% charitable legacy of the IHTA 1984 Sch 1A baseline amount, with minimum and maximum caps, even if the reduced Inheritance Tax rate does not apply
1 Legacy to Charity
I direct that a gift of ten per cent of the baseline value of my estate, as set out in Schedule 1A of the Inheritance Tax Act 1984 or any statutory successor, be paid to [ insert charity details ]; and I state that this gift will not be less than [ minimum donation ] nor exceed [ maximum donation ], even if this cap means the reduced rate of Inheritance Tax will not apply...
Private Client
PRECEDENTS
Will clause (Scotland)—limited revocation of prior testamentary writings, preserving separate foreign assets Will
1 Revocation
I annul every earlier testamentary document and direct their destruction, excluding my [ insert details of Will to covering foreign assets ]...
Private Client
PRECEDENTS
Will precedent (Scotland): clause for specific bequests to named beneficiaries (including addresses and item details)
1 Specific Legacies
I leave the following particular legacies, namely: 1.1 to [ insert full name ], of [ insert full address ], my [ insert details of specific bequest ]; and 1.2 to [ insert full name ], of [ insert full address ], my [ insert details of specific bequest ]...
Private Client
PRECEDENTS
Will Precedent (Scotland): Liferent of dwellinghouse to spouse; residue to spouse; failing which named beneficiaries in differing shares with pro‑rata amalgamation; trust for young beneficiaries; extensive trustee powers
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime
Following Royal Assent on 20 March 2025, Finance Act 2025 (FA 2025) introduces legislation to scrap the remittance basis of taxation and install a residence-based system, taking legal effect from 6 April 2025. Under FA 2025, domicile ceases to be the primary determinant of inheritance tax liability.
Additional measures cover revisions to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and amendments to the operation of overseas workday relief provisions.
For further detail on these reforms, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. For timelines, see Finance Bill Tracking Service: Key dates (Finance Bill 2025). See also Finance Act 2025.
I, [ insert full name ], of [ insert full address ], in order to settle the devolution of my estate upon my death, hereby formally state as follows:
Revocation I cancel all earlier testamentary writings and direct that they be destroyed in their entirety without delay...
Private Client
PRECEDENTS
Will precedent (Scotland): liferent of residue with aggregation clause; executry estate to bear inheritance tax
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime
The Finance Act 2025 (FA 2025), which secured Royal Assent on 20 March 2025, removes the remittance basis of taxation and introduces a residence-based regime from 6 April 2025. FA 2025 also replaces domicile as the principal criterion for liability to inheritance tax.
Additional measures include revisions to the rules that determine excluded property status, the abolition of protected settlements status for offshore trusts, and updates to overseas workday relief. For further detail, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.
I, [ insert full name ], of [ insert full address ], to determine the devolution of my estate upon my death, declare as follows:
Revocation I cancel all earlier testamentary writings and direct that they be destroyed.
...
Private Client
PRECEDENTS
Will Precedent (Scotland): Nil Rate Band Discretionary Trust; Residuary Estate to Spouse, Whom Failing Issue; Trustee Powers including Digital Assets; Accounting for Advances
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime.
Finance Act 2025 (FA 2025), which received Royal Assent on 20 March 2025, abolishes the remittance basis of taxation and introduces a residence-based system from 6 April 2025. It also replaces domicile as the principal criterion for determining exposure to inheritance tax.
Amendments to the rules for deciding excluded property status
Abolition of protected settlements status for offshore trusts
Changes to overseas workday relief
For information on these developments, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.
FORTHCOMING CHANGE relating to changes to agricultural property relief and business property relief
At the Autumn Budget 2024 on 30 October 2024, the government announced a reduction in the amount of APR and BPR available on qualifying property from 6 April 2026....
Private Client
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