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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: Scottish legal terms

Scottish legal terms are different from those used in England & Wales. Occasionallythere are similarities. For example, a Scottish deed of assignation compares with anEnglish deed of assignment.

It is important to use the correct terms. It is usually safe to follow what the trusteeor agent has used.

‘Students’ Glossary of Scottish Legal Terms’, published by W. Green, Edinburgh,has a glossary of Scottish legal terms.