Executor (Scotland) meaning

In Scotland, minor offences are prosecuted by a summary complaint. The summary procedure is governed by Part IX of the Criminal Procedure (Scotland) Act 1995...

In this issue: Forfeiture Contractual issues Repairing obligations and dilapidations Service charges Key developments and horizon scanning Property disputes in Scotland LexTalk®Property Disputes: a Lexis®Nexis community Additional Property disputes updates Daily and weekly news alerts New and updated content Trackers Latest Q&As Forfeiture Valuing a claim for wrongful forfeiture (Tanfield (as executor of the Estate of Paul Watkins) v Meadowbrook Montessori Ltd) In Tanfield (as executor of the Estate of Paul Watkins) v Meadowbrook Montessori Ltd [2024] EWHC 1759 (Ch), [2024] All ER (D) 77 (Jul), the court threw out a landlord’s winding-up petition for £167,593.41 presented against a company established to operate a school. It held there was a firmly arguable position that the majority of the petitioned sum was not rent arrears, but consideration payable for shares in the company. The judge further acknowledged a cross-claim with a genuine prospect of success, quantified at no less than £546,000 in...

In this issue: Wills Probate Trusts UK taxes for Private Client HMRC Manuals updates Tax avoidance, evasion and non-compliance Contentious trusts and estates Scotland, Wales and Northern Ireland International Question of the week Daily and weekly news alerts LexTalk®Private Client: a Lexis+® community New and updated content Dates for your diary Trackers Latest Q&As Useful information Wills No line of sight—due execution and presence In the Estate of Kathleen Coady, District Judge Chloë Phillips delivered judgment in Coady v Coady PT-2023-BHM-000025 (Business & Property Courts in Birmingham (Probate)), addressing as a preliminary question whether a coronavirus (COVID-19) era ‘garden signing’ met section 9 of the Wills Act 1837. The court concluded it did not, rendering the 25 April 2020 Will invalid. Written by Charlotte John of Gatehouse Chambers. See News Analysis: No line of sight—due execution and presence In the Estate of Kathleen Coady. Probate...

In this issue: Court of Protection UK taxes for Private Client HMRC Manuals updates Family businesses and ownership structures Insolvency—Private Client Digital assets and cryptoassets Contentious trusts and estates Pensions, insurance and tax-efficient investments Scotland, Wales and Northern Ireland Question of the week Additional Private Client updates Daily and weekly news alerts LexTalk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q&As Useful information Court of Protection Court of Protection proposes travel guidance for cases with a risk of future forced marriage (Luton Borough Council v G) The Court of Protection sanctioned a six-month interim forced marriage protection order (FMPO) concerning AG and exercised the inherent jurisdiction to govern AG’s contact with her parents. This followed material showing parental control and coercion, the prospect of AG travelling abroad for ‘a wedding’, and indications that, if parental contact matched her...

A glossary of frequently used terms and phrases in Scottish Private Client law, with the closest England and Wales equivalents (where applicable) and links to helpful websites Ab intestato Meaning From someone who dies without a will; describes property taken under the laws of intestate succession. Nearest English equivalent None Action of specific implement Meaning A court action seeking an order compelling a party to carry out a particular act. In Scotland there is no division between equitable and legal remedies, unlike England and Wales. Nearest English equivalent Specific performance (an equitable remedy for breach of contract that can be ordered alongside, or in place of, damages) Advance notice Meaning An entry in the relevant property register that protects the grantee of a deed intended for registration in the Land Register of Scotland. The protected period of 35 days begins on the day after registration....

Legal validity of Wills In Scots law, a testamentary writing made after 1995 is treated as valid and self‑proving where the following requirements are met: the testator has signed every page the signing took place in the presence of a witness the witness signed the final page The absence of one or more of these features is not fatal, provided the testator did sign the document. If so, anyone with an interest (for example, an executor or beneficiary) may ask the court to ‘set up’ the writing. This can be done by summary application in the Sheriff Court, or incidentally within other proceedings, and in practice is often pursued when applying for confirmation. The burden of proof rests on the applicant, and evidence will usually be by affidavit unless the court directs otherwise. A decree has the effect of creating a presumption that the document was subscribed by the person granting it. Grant of confirmation Confirmation is the...

FORTHCOMING CHANGE : The Trusts and Succession (Scotland) Act 2024 secured Royal Assent on 30 January 2024, heralding the first overhaul of Scottish trust law in more than a century since the cornerstone Trusts (Scotland) Act 1921. Provisions on trusts will only commence once Scottish Ministers introduce the necessary secondary legislation, while the succession measures took effect on 30 April 2024. Key updates designed to modernise the framework are outlined in News Analysis: Trusts and Succession (Scotland) Bill passed. Practice Notes across Scottish trusts and succession topics will be revised to reflect this new statute. This Practice Note addresses the steps for obtaining confirmation where there is no will (intestate estates). For wills-based estates, or elements of the confirmation process common to both testate and intestate cases, see Practice Note: Application for confirmation in Scotland—testate cases. Appointment of executor Order of succession The intestacy rules appear in the Succession (Scotland) Act 1964 (S(S)A 1964). These rules establish the order of entitlement to share in an...

Our reference: [ Client - Code/Matter - Matter Code/Matter - Fee Earner initials ] Your reference: [ insert ref ] [ insert full address ] [ insert date ] Dear [ insert name ] Estate of the late [ name of deceased ] We have been engaged to administer the estate of your late [ mother OR father OR grandmother OR grandfather ]. We represent the executor(s), namely [ insert name ] and [ insert name ], appointed under a Will dated [ insert date ]. Under the terms of the Will, you are due a legacy of [ ]. However, Scots law permits specific relatives to assert a claim against the estate, whether or not the person is identified as a beneficiary in the Will...

Our reference: [ Client - Code/Matter - Matter Code/Matter - Fee Earner initials ] Your reference: [ insert ref ] [ insert full address ] [ insert date ] Dear [ insert name ] Estate of the late [ name of deceased ] We have been asked to handle the administration of the estate of your late [ mother OR father OR grandmother OR grandfather ]. We represent the executor(s), [ insert name ] and [ insert name ], appointed under a Will dated [ insert date ]. You are not listed as a beneficiary in the Will...

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...