Domicile decides what’s inherited
WHILE the referendum result may have given the impression of a country united, what was often overlooked was the fact that Scotland already is, and will remain, a separate jurisdiction to England and Wales when it comes to matters of inheritance.
There was a timely reminder with the enactment of the Inheritance and Trustees’ Powers’ Act 2014 on 1 October. The Act changes the rules that apply in England when someone dies without a will, and flags up the differences that apply in Scotland compared to England when it comes to passing on family assets.
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