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Official guidance
Trusts, Settlements and Estates Manual

TSEM6500 · Legal background to trusts and estates: an introduction to Scottish law - table of contents

  • TSEM6502 · Legal Background to Trusts and Estates: Summary of notes on Scottish law
  • TSEM6503 · Legal Background to Trusts and Estates: Scottish legal terms
  • TSEM6504 · Legal Background to Trusts and Estates: Basis of the Scottish legal system
  • TSEM6505 · Legal background to trusts and estates: Scottish law - natural justice and equity
  • TSEM6506 · Legal Background to Trusts and Estates: Applying the law to Scottish trusts
  • TSEM6507 · Legal background to trusts and estates: Scottish law -categories of property
  • TSEM6508 · Legal background to trusts and estates: Scottish law - minority
  • TSEM6509 · Legal background to trusts and estates: Scottish law - age of legal capacity
  1. Legal background to trusts and estates: an introduction to Scottish law - table of contents
  2. Legal Background to Trusts and Estates: Basis of the Scottish legal system

TSEM6504 | Legal Background to Trusts and Estates: Basis of the Scottish legal system

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

The Scottish legal system is based on Roman law, canon law and feudal law.

Roman law accounts for the use of Latin terms.

Canon law influences the law of marriage, wills, succession and contract.

Feudal law refers to the ownership of land.

The Scottish legal system is distinct and separate from that in England and Wales

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