So why Private Client Scotland and why now?

Private Client Scotland is something that I have been meaning to get round to over the last few years and now finally have the time to do so. It is also a publication that I believe is needed. A publication that aims to bring together all aspects of private client work from a Scottish perspective.

What does Private Client Scotland aim to cover?

Private Client Scotland will review the latest cases, provide updates on the latest consultations, legislation and official publications and also includes articles, editorials and news items.

What is included in the Preview edition?

The Preview edition of Private Client Scotland includes an editorial which argues for the devolving of control of inheritance tax to the Scottish Parliament. There is also an article on the continuing fall-out from Sheriff Baird’s decision on the validity or otherwise of certain Powers of Attorney.  Included in ‘Case reviews’ is the Judgement by Sheriff Valerie Johnston in the long-running dispute as to where Private Mark Connoly is buried. ‘Professional updates’ include a link to the Scottish Law Commission’s report proposing major reform to our law of trusts.  Lastly the ‘News items’ section includes stories that range from a dispute over a new crematoria in the Scottish Borders to how Delaware proposes to deal with digital assets on death.

The ‘preview edition’ of Private Client Scotland can be found here.

If you are interested in subscribing to ‘Private Client Scotland’ please email me at: james@legalknowledgescotland.com

So why Private Client Scotland and why now?

Private Client Scotland is something that I have been meaning to get round to over the last few years and now finally have the time to do so. It is also a publication that I believe is needed. A publication that aims to bring together all aspects of private client work from a Scottish perspective.

What does Private Client Scotland aim to cover?

Private Client Scotland will review the latest cases, provide updates on the latest consultations, legislation and official publications and also includes articles, editorials and news items.

What is included in the Preview edition?

The Preview edition of Private Client Scotland includes an editorial which argues for the devolving of control of inheritance tax to the Scottish Parliament. There is also an article on the continuing fall-out from Sheriff Baird’s decision on the validity or otherwise of certain Powers of Attorney.  Included in ‘Case reviews’ is the Judgement by Sheriff Valerie Johnston in the long-running dispute as to where Private Mark Connoly is buried. ‘Professional updates’ include a link to the Scottish Law Commission’s report proposing major reform to our law of trusts.  Lastly the ‘News items’ section includes stories that range from a dispute over a new crematoria in the Scottish Borders to how Delaware proposes to deal with digital assets on death.

The ‘preview edition’ of Private Client Scotland can be found here.

If you are interested in subscribing to ‘Private Client Scotland’ please email me at: james@legalknowledgescotland.com

So why Private Client Scotland and why now?

Private Client Scotland is something that I have been meaning to get round to over the last few years and now finally have the time to do so. It is also a publication that I believe is needed. A publication that aims to bring together all aspects of private client work from a Scottish perspective.

What does Private Client Scotland aim to cover?

Private Client Scotland will review the latest cases, provide updates on the latest consultations, legislation and official publications and also includes articles, editorials and news items.

What is included in the Preview edition?

The Preview edition of Private Client Scotland includes an editorial which argues for the devolving of control of inheritance tax to the Scottish Parliament. There is also an article on the continuing fall-out from Sheriff Baird’s decision on the validity or otherwise of certain Powers of Attorney.  Included in ‘Case reviews’ is the Judgement by Sheriff Valerie Johnston in the long-running dispute as to where Private Mark Connoly is buried. ‘Professional updates’ include a link to the Scottish Law Commission’s report proposing major reform to our law of trusts.  Lastly the ‘News items’ section includes stories that range from a dispute over a new crematoria in the Scottish Borders to how Delaware proposes to deal with digital assets on death.

The ‘preview edition’ of Private Client Scotland can be found here.

If you are interested in subscribing to ‘Private Client Scotland’ please email me at: james@legalknowledgescotland.com

“There is a waiting period before your power of attorney (PoA) can be processed and returned to you.

• EPOAR submissions: 30 day waiting period, we are working on PoAs received on and around 30th September 2014
• Manual submissions: 11 week waiting period, we are working on PoAs received on and around 29th August 2014

If there is a genuine urgency, we will expedite the registration of a PoA ‘on cause shown’. We ask that people respect this service and only use it in cases of true urgency to avoid defeating its purpose.”

More on this can be found here.

Sheriff Peter Hammond has held that that a relationship of approximately 13 months qualifies as ‘cohabitation’ for the purposes of section 25 of the Family Law (Scotland) Act 2006.

The full case report can be found here.

If you are interested in subscribing to ‘Private Client Scotland’ please email me at: james@legalknowledgescotland.com

Private Client Scotland will review the latest cases, provide updates on the latest consultations, legislation and official publications and also includes articles, editorials and news items.

A preview bulletin will be published in November.

The continuing saga of the validity of Powers of Attorney that use wording the same or similar to that used in styles published by the OPG (Scotland) continues.    

The latest instalment comes from Forfar.  The Sheriff in this matter, Gregor Murray, refused to follow the ruling earlier this year of Sheriff Baird in the ‘NW’ case.

Sheriff Murray “respectfully declined to agree” with Sheriff Baird that every power of attorney must explicitly state the donor’s intentions concerning the onset of incapacity.

The full case report can be found here.

If you are interested in subscribing to ‘Private Client Scotland’ please email me at: james@legalknowledgescotland.com

Private Client Scotland will review the latest cases, provide updates on the latest consultations, legislation and official publications and also includes articles, editorials and news items.

A preview bulletin will be published in November.

The UK Lands Tribunal (England & Wales) agreed with the taxpayers that a greater proportion of the sale value should be allocated to the farmhouse rather than the adjoining land.  This was important to determine the amount on which main residence CGT relief was available.   

Interestingly the Tribunal criticised the guidance in the VOA (Valuation Office Agency) manual.

The full case report can be found here.

If you are interested in subscribing to ‘Private Client Scotland’ please email me at: james@legalknowledgescotland.com

Private Client Scotland will review the latest cases, provide updates on the latest consultations, legislation and official publications and also includes articles, editorials and news items.

A preview bulletin will be published in November.