Trusts and Succession Law
The Scottish Government issued a consultation on proposals relating to unlawful killers as executors to victims' estates.
- Read our response (September 2023).
HMRC held a consultation seeking views on proposals to formalise and extend a concession that removes trusts and estates from Income Tax where the only source of income is savings interest and the tax liability is below £100.
- View the consultation on the UK Government website
- Read our response
The Scottish Government has issued a consultation on intestacy and how an estate should be split where there are both a surviving spouse/civil partner and children.
- View the consultation on the Scottish Government website
- The Law Society of Scotland's response (May 2019)