TSEM6506 - Legal Background to Trusts and Estates: Applying the law to Scottish trusts
Scottish trust law applies to Scottish trusts.
Scottish law affects the rights of beneficiaries and the duties of trustees. »Ê¹ÚÌåÓýappse can be different from elsewhere in the United Kingdom. This, in turn, affects the tax position, even though tax law applies uniformly throughout the United Kingdom.