Taxation (Scotland) meaning

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: Trusts Court of Protection UK taxes for Private Client HMRC Manuals updates Insolvency—Private Client Charity and philanthropy Contentious trusts and estates Scotland, Wales and Northern Ireland International Question of the week Daily and weekly news alerts LexTalk®Private Client: a Lexis®PSL community New and updated content Dates for your diary Trackers Latest Q&A Useful information Trusts Companies House publishes guidance on removal of overseas entities from register Companies House has issued guidance setting out the process for taking an overseas entity off the Register of Overseas Entities. It applies where the entity no longer holds registered title to UK land or property acquired on or after 1 January 1999 in England and Wales, 8 December 2014 in Scotland, and 5 September 2022 in Northern Ireland. The guidance confirms the entity must have disposed of all UK property or land, and the transfer of ownership...

Jump to: Brexit SIs and sifting updates Made Brexit SIs laid in Parliament Draft Brexit SIs laid in Parliament Draft Brexit SIs laid for sifting and sifting committee recommendations Post-Brexit transition guidance Editor’s picks—the practice area/sector view New and updated Brexit related content LexTalk®Brexit: a Lexis®Nexis community Useful information Brexit SIs and sifting updates Here you will find the latest final and draft Brexit SIs presented to Parliament, together with updates on proposed negative SIs submitted for sifting. Made Brexit SIs laid in Parliament Data Protection (Fundamental Rights and Freedoms) (Amendment) Regulations 2023 SI 2023/1417: Made using powers in the Retained EU Law (Revocation and Reform) Act 2023 (REUL(RR)A 2023) in the context of Brexit. These Regulations alter one item of UK primary legislation and one piece of retained direct EU legislation on data protection. They took effect immediately before the end of 2023. (Updated from draft on 22 December 2023.)...

This starter guide offers an overview of the Private Client practice area. It is designed for trainee solicitors, paralegals, and anyone new to Private Client work. It concentrates on core topics within Private Client law and signposts additional Lexis+® UK resources and materials that deliver more comprehensive detail. Newcomers to Private Client will also find the Overviews within each subtopic of the Private Client module helpful. These Overviews introduce each subtopic and link to pertinent content within it, aiding navigation of the area. For instance, see: Will drafting—overview and Inheritance tax (IHT)—overview. If something is not covered here, try browsing our Private Client topic tree or using the search bar to locate further Private Client content. The guide also includes links to help you get the most from the Private Client materials, including how to subscribe to email alerts and how to contact the LexisAsk team. Key topics in Private Client Private Client lawyers commonly handle: Wills Probate Trusts Powers of...

ARCHIVED: This Practice Note is archived and no longer maintained. It outlines the legal consequences for Scotland arising from the UK’s departure from the EU. Notably, these implications stem from the United Kingdom’s devolution arrangements, which allocate legislative and executive authority to the Scottish Parliament and the Scottish Government under the Scotland Act 1998 (SA 1998), subsequently and progressively expanded—principally to increase legislative and taxation powers—by the Scotland Act 2012 (SA 2012) and the Scotland Act 2016 (SA 2016) (collectively, the Scotland Acts). For additional guidance on Brexit, see: Scotland collection. Scotland's constitutional arrangements The starting point remains that Scotland’s status within what is now the United Kingdom of Great Britain and Northern Ireland finds its constitutional basis in the Act of Union between Scotland and England. Although devolution has re-ordered aspects of internal governance, the UK’s character as a single and continuing sovereign State is unaffected by the enactment of the Scotland Acts and endures unchanged. The Scotland Acts confer a wide range of legislative competences upon...

This Practice Note explains funding of Scottish civil litigation under the Civil Litigation (Expenses and Group Proceedings) (Scotland) Act 2018 (CL(EGP)(S)A 2018). For guidance on: judicial expenses and taxation in Scotland—see Practice Note: Judicial expenses and taxation in Scottish civil litigation group proceedings in Scotland—see Practice Notes: Group procedure in Scottish civil litigation—authorisation and permission; and Group procedure in Scottish civil litigation—procedure after permission granted the closest equivalent provisions in England and Wales—see Funding arrangements—overview, which in turn links to detailed guidance on various aspects, including Practice Notes on LASPO: Recovery of costs insurance premiums, Damages-based agreements (DBAs) and Conditional fee agreements—success fees Key: CL(EGP)(S)A 2018—Civil Litigation (Expenses and Group Proceedings) (Scotland) Act 2018 (also referred to as the ‘Civil Litigation, etc Act 2018’) CR(S)A 2014—Courts Reform (Scotland) Act 2014 RCS—Rules of the Court of Session 1994 Taylor Review—Review of Expenses and Funding of Civil Litigation in Scotland Background to and implementation...

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...

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: ...

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...