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HMRC internal manual

Trusts, Settlements and Estates Manual

From
HM Revenue & Customs
Updated
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Legal Background to Trusts and Estates: Applying the law to Scottish trusts

Scottish trust law applies to Scottish trusts.

Scottish law affects the rights of beneficiaries and the duties of trustees. These can be different from elsewhere in the United Kingdom. This, in turn, affects the tax position, even though tax law applies uniformly throughout the United Kingdom.