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  1. Home
HMRC internal manual

Trusts, Settlements and Estates Manual

From:
HM Revenue & Customs
Published
2 May 2016
Updated:
7 April 2025 - See all updates
  1. Back to contents
  2. TSEM6000

TSEM6520 - Legal background to trusts and estates: Scottish trusts and estates - table of contents

  1. TSEM6521
    Setting up a Scottish trust
  2. TSEM6522
    Executors of Scottish estates
  3. TSEM6523
    Scottish law - confirmation
  4. TSEM6524
    Scottish law - deceased does not leave a will
  5. TSEM6531
    Scottish law - legal rights of surviving spouse
  6. TSEM6532
    Scottish law - legal rights of surviving children or remoter issue
  7. TSEM6533
    Scottish law - examples of legal rights
  8. TSEM6535
    Scottish law - conditions attached to a legacy
  9. TSEM6540
    Scottish law - rules against perpetuities
  10. TSEM6541
    Scottish law - restriction on liferent
  11. TSEM6542
    Scottish law - further reading
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