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HMRC internal manual

Trusts, Settlements and Estates Manual

Legal background to trusts and estates: Scottish law: restriction on liferent

Scottish law does not allow a liferent for a person unborn at the date the trust is setup.

For example, a truster may leave his estate in liferent for his grandchildren, and then for his great grandchildren. This would become potentially invalid if a beneficiary who had not been born when the trust was set up became entitled to a liferent.

If you come across an invalid liferent, refer the case to HMRC Trusts Edinburgh.