SolvedTSEM6521 | Legal background to trusts and estates: setting up a Scottish trust
From HM Revenue & Customs · Trusts, Settlements and Estates Manual
There are two main ways to set up a Scottish trust. They are
between the living, and
by the terms of a will.
Scottish intestacy law does not create trusts.
Between the living (inter-vivos)
The trust comes into being during the lifetime of the person who set it up. That person is called the truster.
By the terms of a will
The trust is called a testamentary trust.