Trusts and Succession (Scotland) Bill

Author: Sarah Harvie-Clark

PDF Published: Wednesday 08 Mar 2023 (SB 23-12)

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Overview
Report

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Overview
Report
- Executive Summary
- Introduction and overview of the briefing
- Background to the Bill
  - Scottish Law Commission Bill: special procedure
  - An introduction to the Bill and its policy background
    
    Part 1: trust law
    
    The use of trusts in practice
    
    The Commission's approach
    
    What does the Bill do
    
    Part 2: succession law
    
    Unlawful killers as executors
    
    Part 3: miscellaneous sections, including key definitions for Parts 1 and 2
- An introductory guide to trusts
  - Trust basics
    
    A tripartite relationship
    
    Public and private trusts
    
    Who can be a truster, a trustee and a beneficiary?
    
    How a trust is born
    
    Trust property, trust purposes, powers and duties
    
    When something goes wrong with a trust
  - Some red herrings to watch out for
  - The current legal framework applying to trusts
  - Trusts with an international element
  - The wider policy context relating to trusts
    
    The taxation of trusts
    
    Other systems of statutory regulation
    
    Transparency and ownership of land and buildings
    
    Key policy developments
  - Should a trust continue to exist at all?
- Part 1 of the Bill: trust law
  - Chapter 1: how someone becomes a trustee, and how they stop being a trustee
    
    Sections 1-3: appointment and assumption of trustees
    
    The existing law
    
    Bringing in new trustees (sections 1-3)
    
    The Commission's consultation
    
    Sections 5-8: resignation and removal of trustees
    
    The existing law
    
    Resignation of trustees (section 5)
    
    The Commission's consultation
    
    The court's powers to remove trustees (section 6)
    
    The Commission's consultation
    
    Trustees removing a trustee (section 7)
    
    The Commission's consultation
    
    Beneficiaries removing a trustee (section 8)
    
    The Commission's consultation
    
    Section 10: discharge of trustees
    
    Guardians of under 16s discharging trustees
    
    The Commission's consultation
  - Chapter 2: how trustees make decisions
    
    The existing law
    
    Section 11: what is required before the trustees can take a decision
    
    The Commission's consultation
    
    Section 12: making the decision
    
    The Commission's consultation
  - Chapter 3: powers and duties of trustees
    
    Section 13 of the Bill: a general power for trustees
    
    The Commission's consultation
    
    Section 14 of the Bill: the court would be able to add extra powers
    
    The Commission's consultation
    
    Section 15: a power to take out indemnity insurance
    
    The Commission's consultation
    
    Sections 16 and 17: trustees' investment powers
    
    The Commission's consultation
    
    Section 18: the appointment of agents and the delegation of powers
    
    Any business or professional provider
    
    What powers can be delegated?
    
    Trustees as (paid) agents
    
    The Commission's consultation
    
    Section 19: transferring trust property to nominees
    
    What section 19 would do
    
    The Commission's consultation
    
    Sections 20 and 24: advances from capital and income
    
    Section 20: advances from capital
    
    The existing law
    
    What section 20 would do
    
    The Commission's consultation
    
    Section 24: power to make payments from income
    
    What section 24 would do
    
    The Commission's consultation
    
    Sections 21-23: apportionment between or among beneficiaries
    
    Section 21: power to apportion between or among beneficiaries
    
    Section 22: apportionment for regular payments over time
    
    Section 23: three further rules about apportionment
    
    The Commission's consultation
    
    Sections 25-26: trustees' duties to provide information to beneficiaries
    
    What sections 25 would do
    
    What section 26 would do
    
    The Commission's consultation
    
    Section 27: trustees' duty of care
    
    What section 27 would do
    
    The standard of care
    
    The effect of indemnity clauses and immunity clauses
    
    The Commission's consultation
    
    Section 29: when a trustee does something they have no power to do
    
    What section 29 would do
    
    The Commission's consultation
    
    Sections 28, 30 and 31: breaches of fiduciary duties
    
    The Commission's consultation
  - Chapter 4: the trust's legal relationships with the outside world
    
    Section 34: trustees enter into a contract
    
    What section 34 would do
    
    The Commission's consultation
    
    Section 35-37: trustees' liability under the law of delict
    
    What section 35 would do
    
    The Commission's consultation
  - Chapter 5: how long a trust can last
    
    Section 41(1): duration of a trust
    
    Section 41(2): accumulation of income
    
    Section 41(3) and (4): various technical rules
    
    The Commission's consultation
  - Chapter 6: private purpose trusts
    
    The basic concept: section 42
    
    Supervisors: sections 45, 46-48
    
    Court applications: sections 43 and 44
    
    The Commission's consultation
    
    The basic concept
    
    Trust purposes in writing
    
    Trust purposes of a private purpose trust
    
    Special restrictions on who can be a trustee
    
    Record-keeping by trustees
  - Chapter 7: the role of the protector in a trust
    
    What sections 49-53 of the Bill would do
    
    The Commission's consultation
  - Chapter 8: varying or terminating a private trust and the powers of courts in relation to trusts
    
    Sections 54-60: variation and termination of private trusts
    
    The existing law
    
    What sections 54-60 would do
    
    The Commission's consultation
    
    Section 61: altering the trust purposes where there has been a material change of circumstances
    
    The Commission's consultation
    
    Sections 62-63: ex officio trustees
    
    The Commission's consultation
    
    Section 64: defective exercise of trustees' discretion
    
    The Commission's consultation
    
    Section 65: expenses of litigation by the trust
    
    What section 65 would do
    
    The Commission's consultation
- Part 2 of the Bill: succession law
  - Section 71: special destinations ('mini wills' in title deeds)
  - Section 72: the deceased's spouse or civil partner
    
    The current law
    
    What is proposed in the Bill
    
    Response to the Scottish Government's consultation
- Executive Summary
- Introduction and overview of the briefing
- Background to the Bill
- An introductory guide to trusts
- Part 1 of the Bill: trust law
- Part 2 of the Bill: succession law
Sources

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Scottish Law Commission. (2011). Collated responses to Consultation Paper on Defects in the Exercise of Fiduciary Powers.

Robbie, J. (2018). Death, Divorce and Defective Drafting. Edin. L.R. 2018, 22(2), 307-313.

Wortley, S. (2022). The meaning of Succession (Scotland) Act 2016 section 2: statutory interpretation and survivorship destinations, Jur. Rev. 2022, 4, 179-196.

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Scottish Government. (2019). Law of Succession: Consultation. Retrieved from https://www.gov.scot/publications/consultation-law-succession/

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