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HMRC internal manual

Trusts, Settlements and Estates Manual

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HM Revenue & Customs
Updated
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Legal Background to Trusts and Estates: Basis of the Scottish legal system

The Scottish legal system is based on Roman law, canon law and feudal law.

Roman law accounts for the use of Latin terms.

Canon law influences the law of marriage, wills, succession and contract.

Feudal law refers to the ownership of land.

The Scottish legal system is distinct and separate from that in England and Wales