TSEM6503 | Legal Background to Trusts and Estates: Scottish legal terms

From HM Revenue & Customs · Trusts, Settlements and Estates Manual

Scottish legal terms are different from those used in England & Wales. Occasionally there are similarities. For example, a Scottish deed of assignation compares with an English deed of assignment.

It is important to use the correct terms. It is usually safe to follow what the trustee or agent has used.

‘Students’ Glossary of Scottish Legal Terms’, published by W. Green, Edinburgh, has a glossary of Scottish legal terms.