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Miller Samuel Hill Brown Solicitors Blog

From time to time we will post news articles and announcements relating to the firm and to various legal issues that may be of interest to you.

‘Killer’ Loophole Closed – The Effect of The Trust and Succession (Scotland) Bill

 Killer Loophole Closed The Effect of The Trust and Succession Scotland Bill

Legal Rights and Why You Can’t Disinherit a Child in Scotland

Legal Rights and Why You Cant Disinherit a Child in Scotland

Organ Donation – what does the law in Scotland say?

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Author Dru Nicholson Residential Property

Organ Donation Week ran from 19th to 26th September this year with the objective of raising awareness surrounding organ donation and transplantation, but what does the law in Scotland say on this topic?

Save the Date: The Upcoming Deadline for Registering Trusts with HMRC

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Dru Nicholson

The Money Laundering, Terrorist Financing and Transfer of Funds (Information of the Payer) Regulations 2017 introduced a requirement that trustees of trusts which have a tax liability (such as Inheritance Tax, Capital Gains Tax, Land and Buildings Transaction Tax etc) register specific information about their trust with HMRC - e.g. the names and dates of birth of the Trustees and Beneficiaries, contact details and the National Insurance Number of the lead trustee etc. Registration is completed online through HMRC’s Trust Registration Service (TRS) and it is the responsibility of the trustees themselves to identify whether their trust requires to be registered.