Will (Scotland)—to spouse, whom failing children, simple powers


Produced in partnership with Dale Ross and Robyn Lee of Blackadders.
Precedents

Will (Scotland)—to spouse, whom failing children, simple powers


Produced in partnership with Dale Ross and Robyn Lee of Blackadders.

Precedents
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FORTHCOMING CHANGE: Abolition of non-dom regime and introduction of residence-based IHT regime

At Autumn Budget 2024 on 30 October 2024, the Labour government confirmed that it will proceed with plans of the former Conservative administration to abolish the remittance basis of taxation and replace it with a residence-based regime, to commence on 6 April 2025. The government also confirmed its intention to move to a residence-based regime for inheritance tax. The changes will also affect the rules determining excluded property status, the Abolition of protected settlements status of offshore trusts, and changes to overseas workday relief. For information on these changes, including draft legislation published with Autumn Budget 2024, see: Autumn Budget 2024—Private Client analysis—International, Autumn Budget 2024 (paras 2.56 and 5.51), OOTLAR (para 1.3) and TIIN: Reforming the taxation of non-UK domiciled individuals. See also Private Client analysis: Publication of Finance Bill 2024–25.

I, [insert full name], residing at [insert full address], in order to settle the succession to my estate on my death provide as follows:

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