Scotland

Succession: Tax: Geographic

Legal rights (jus relictae/relicti), confirmation, intestacy (2024 Act), heritable/moveable classification, executry, survivorship destinations, crofting succession, LBTT, cohabitation claims

Scottish succession law — prior rights, legal rights, confirmation, cohabitation claims under Family Law (Scotland) Act 2006, intestacy (Succession (Scotland) Act 1964 as amended 2024), heritable/moveable classification, executry, survivorship destinations, crofting succession, LBTT

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Extension Fields

Field Type Req Description
cohabitationClaim object Claims by cohabitants under Family Law (Scotland) Act 2006 s.29
confirmation object Scottish equivalent of probate — confirmation is granted by the Sheriff Court
croftingSuccession object Crofting succession under Crofters (Scotland) Act 1993 — special rules for crofting tenancies
executryAppointments array Scottish-specific executor appointment details — nominate (by will), dative (by court), creditor (by creditor petition)
forcedHeirship object Scotland has no forced heirship for heritable property — only legal rights apply to moveables. This field records whether the testator has attempted to defeat legal rights.
heritableMoveableClassifications array Classification of estate items as heritable or moveable under Scots law — legal rights apply only to moveables
intestacy object Intestacy calculation under Succession (Scotland) Act 1964 as amended by Trusts and Succession (Scotland) Act 2024
lbttExemption object LBTT succession exemption under LBTT(S) Act 2013 — estate transfers are exempt, but inherited dwellings affect ADS
legalRights object Legal rights (jus relictae/jus relicti for spouse, legitim for children) — fixed fractions of moveable estate that cannot be defeated by will
legislativeChanges array Tracked changes to Scottish succession legislation
notes string
priorRights object Prior rights of the surviving spouse/civil partner under Succession (Scotland) Act 1964 ss.8-9
survivorshipDestinations array Properties with survivorship destinations ('to A and B and the survivor') — pass outside the estate, overriding any will
totalHeritableValue Money Sum of all heritable items
totalMoveableValue Money Sum of all moveable items
willFormalities object Scottish will formalities under Requirements of Writing (Scotland) Act 1995

At a Glance

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Subject: Jurisdiction Enquiry — Scotland

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