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We are proud to present this revised second edition of How to Settle an Estate in Scotland - A Practical Guide, a comprehensive resource for general practitioners and trainee solicitors navigating the complexities of administering an estate in Scotland. This edition includes significant updates to ensure that it remains an essential, up-to-date guide for professionals in the field.Whether you’re a returning reader or new to the book, the updated version offers enhanced content, including the revised Confirmation application forms, Trusts and Succession (Scotland) Act 2024 and commentary on changes to taxation following the 2024 Autumn budget. The book’s practical insights and strategic advice continue to make it a must-have for those looking to offer an Executry practice in Scotland.What’s New in This Edition?Updated Worked Examples: for completing Confirmation applications, calculating Inheritance Tax and varying estates.Expanded Tools and Resources: New practical resources have been added to help readers navigate applying for Confirmation and calculating, reporting and paying Inheritance Tax, Income Tax and Capital Gains Tax more effectively.Updated case law and statute as it affects the administration of estates in Scotland including the Trust and Succession (Scotland) Act 2024.Sample Accounts: covering Statements of Receipts and Payments, Accounts of Charge and Discharge and Schedular Accounts.
