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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Legal Background to Trusts and Estates: Summary of notes on Scottish law

These notes outline the legal background to Scottish trusts. They cover common situations you are likely to meet, when dealing with Scottish trusts. They are for information only. Do not use them to challenge the actions of a trustee or agent.

If you have any doubt or difficulty about a Scottish trust refer to HMRC Trusts Edinburgh.