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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
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Legal background to trusts and estates: Scottish law - natural justice and equity

The Scottish Court of Session has a jurisdiction that it uses to ensure natural justice. It is known as nobile officium. It enables the court to mitigate any unfairness caused by the strict application of the law. Scottish law does not have the system of separate equitable jurisdiction and common law, found in English law (TSEM6018). The concept of different persons having legal and equitable interests in trust property does not exist in Scottish law.