‘A Practical Guide to Legal Rights in Scotland’ by Sarah-Jane Macdonald
Publication due: January 2022
The concept of ‘Legal rights’ is at its heart seemingly simple, unique to the law of Scotland in that it gives certain parties a fixed entitlement to a deceased’s estate. Regardless of how straightforward it seems, legal rights is a veritable minefield in practice with numerous issues that can crop up either at the time of advising or later.
This book highlights various quirks that come up in practice, and aims to act as a roadmap to help practitioners navigate through those proverbial mines. Whilst it is aimed at those who may have less experience in dealing with legal rights in practice, it is also designed to be a checklist even for experienced practitioners to act as a reminder of keys dates, tax implications and principles.
It will also highlight some of the greyer areas of legal rights where there is little or inconsistent judicial authority and where particular attention should be given by agents when advising on these matters.
The book will cover a variety of issues from who is entitled to make a claim, how the net moveable estate is ascertained, when heritable property may be moveable, the interaction with trusts and taxes, forfeiture and will provide practical suggestions where legal rights are being claimed in a taxable or a contentious estate.
ABOUT THE AUTHOR