Do you know about Wills, inheritance tax planning and how this affects charity donations? Giving to charity is something which most people will become involved in at some point during their lifetime, whether that be through fundraising efforts, occasional donations or regular standing orders. However, did you know that you can also provide for your favourite charities on your death through your Will in Scotland? Have you thought about giving to charity in your will?

How can I provide for charities on death?

The simple

Around 70% of us die intestate in Scotland, i.e. without a valid Will. Yet the consequences of doing so can be expensive, and can mean that loved ones do not inherit as the deceased might have intended. We are often asked what to do when there is no will.

Unless there is a valid Will in place clearly signed and dated, expressing the deceased's wishes, then the estate would be wound up as intestate and certain rules then apply.

How do you check if there

In July 2012 the Court of Session in Edinburgh ruled that a (Scottish) Will forged by a deceased's mother should be set aside. Mrs Nicol's son died unexpectedly, he was separated from his wife with a young daughter. Mrs Nicol was concerned his estranged wife would inherit in preference to his daughter. Four years of court action and family acrimony then followed. Which could easily have been avoided if the deceased had a valid Will in place. How do you go aboutmaking a Will in

There are many challenges facing vulnerable adults entering into tenancy agreements in Scotland.

The Adults with Incapacity Act is now well established in Scotland. It sets rules which deal with the appointment of guardians for people who lack capacity to deal with their own affairs. Many adults who are 'incapable' as defined in the Act are now in their own tenancies with significant support networks. Earlier this year I spoke at an event on this topic.

This event looked at the challenges faced by adults

What do you know about legal capacity, Guardianships & Power of Attorney? In Scotland, a person is deemed to have legal capacity to act and make decisions on their own behalf once they reach the age of 16. This means that parents no longer have any authority to make decisions or deal with agencies on their son or daughter's behalf once they turn 16.

Why is legal capacity important?

For most people, taking on responsibility for their own decisions and actions at age 16 is

Not only do torrential downpours make everyone feel miserable the severe weather can also cause serious flooding and damage to your property. Forecasting the weather is a science, and while you can take steps to reduce the damage and be prepared for the worst, it is also very important to insure your contents against flooding. We are often asked - will my insurance cover damage caused by flooding?

Will your insurance policy cover any damage caused by flooding?

Check all insurance policies and make sure

Why are individuals in Scotland reluctant to put a Power of Attorney in place? The reality is that many are concerned about losing control over their finances and assets. In fact, most people put a Power of Attorney in place as a rainy day document and their Attorney does not have authority to act straight away. So when is a power of attorney effective in Scotland?

I don't want my Attorney to act immediately - what do I do?

Most people grant a Power of

Clients often tell us they are reluctant to make an application for guardianship of a vulnerable relative or friend as they have heard the process is expensive and could cost thousands of pounds. In fact, everyone who applies for Welfare or Financial and Welfare Guardianship in Scotland is automatically entitled to Legal Aid from the Scottish Legal Aid Board, regardless of their financial circumstances.

What is Legal Aid?

Legal Aid provides help with the cost of court actions. Usually, a financial assessment is carried out

The Scottish Government recently published its Social Care (Self-directed Support) (Scotland) Bill, which aims to make self-directed support in Scotland a mainstream choice for those receiving care in Scotland. The Government has pledged almost £40 million over the next three years to support the rollout of self-directed support throughout Scotland.

What is self-directed support?

Self-directed support is designed to give those who receive care (supported persons) more power to direct their own care and support, to make more informed decisions about their care and to control

If you're living in Scotland and you don't currently have a power of attorney, are you sure that's for the best?

In the absence of a Continuing and Welfare Power of Attorney there is a risk that decisions about your well being and your assets could be taken by people who believe they know what is best for you, but in reality don't!

The Adults With Incapacity (Scotland) Act 2000 requires any named Attorney to act in accordance with the 5 principles of the Act:

On 1^st February 2012 changes to the succession thresholds came into force. The legal changes increase the maximum property and cash values which can be transferred to a surviving spouse or civil partner where a person dies without a Will in Scotland. They also increase the threshold for small estates (where a Sheriff Clerk can assist with the administration of an estate) from £30,000 to £36,000.

What are the new rules?

Where a person dies without a Will in Scotland, their surviving spouse or

In these times of economic strife where house prices are rising faster than your income, it may seem difficult to imagine being able to afford your own home. We are asked many times - how can I get on the property ladder in Scotland?

There are a number of schemes available to assist with buying a property:-

Shared Equity

• Allows you to purchase a property while only paying a percentage of the valuation (usually a minimum of 60%).
• The remaining percentage is loaned to you

At the start of a New Year, you may be turning your thoughts to putting your affairs in order. As part of this, you should consider granting a power of attorney in Scotland. Read on for our top 5 questions and answers on Powers of Attorney.

1. What is a Power of Attorney?

• A written legal document giving someone else authority to act on your behalf
• It ensures your financial affairs and personal welfare can be dealt with/protected if you are unable to act yourself,

Ordinarily gifts are handed over, thanks are expressed, and the parties move on with no further thought to any legal implications. But what if that 'present' is a large cheque or valuable item? What is the difference between a gift & a loan? It depends on the circumstances and the relationship between the donor and donee. If you are unsure, put it in writing!

A case in England involving Leonard Taylor and the executor of his late partner Doris Luker is worth noting:-

• LT and

As man's best friend, it's no surprise that many people want to provide for their dogs in their Wills. However, dogs can't own property in their own right and therefore a bequest of a specific sum of money or item to a dog (or any pet) is not effective. So what happens to my dog if i die?

Available options

As a pet owner, you might want to consider:-

• a legacy within your Will - although, you can't leave an asset to your pet, you

Here are Inheritance Tax planning tips for the tax year end which should be implemented before the end of the tax year otherwise they risk being lost altogether.

Why consider Inheritance Tax planning?

Tax planning provides an opportunity to pass assets to the next generation in the most tax efficient manner.

Each individual has an Inheritance Tax free allowance known as the Nil Rate Band - subject to some exceptions. Any assets held by you in excess of the Nil Rate Band are taxed at

Planning a gap year? You will no doubt have spent time deciding on your itinerary and making sure you have all the necessary visas, but have you given any thought to ensuring you know the legal essentials for gap year students?

Most young people will not have had any reason to visit a solicitor before, but if you are planning your dream gap year you should add a trip to the family lawyer to your 'to do' list before setting off on your travels!

What

It is a common misconception that Powers of Attorney are only for the elderly. However, accidents or illness can happen to anyone at any time and it is sensible to give thought to putting a Power of Attorney in place now, as a safety net for the future. Ask yourself the question - do I need a Power of Attorney?

What is a Power of Attorney?
A Power of Attorney is a legal document giving someone else authority to act on your behalf should you

Does your Will include a Legacy to Charity? If you are thinking of doing this there are some facts you may want to consider.

• Around 80% of us support charities during our lifetime.
• 35% us want to leave the bulk of our estate to loved ones but like the idea of giving something back by way of donation on death to charities that we consider worthy of support.
• Surveys indicate less than 10% of the population actually leave a legacy

Making provision for Charities could

Providing for a disabled loved one following your death is not always straightforward - you want them to have enough money to be comfortable but don't want to affect their entitlement to state benefits, many of which are means tested. One of the most effective ways of providing for a disabled beneficiary is using a disabled person's trust within your Will. As well as providing protection for the beneficiary, if set up correctly, the trust can also avoid certain tax charges normally associated with trusts.

For first-time buyers or those who have been out of the property market for a while, the steps involved in purchasing a property can be daunting. So how do I buy a home in Scotland? Each transaction will differ depending on the circumstances, but the initial steps are:-

1. Set your budget - before looking at properties, you should visit a mortgage adviser to work out your budget. Ideally, you should have an 'agreement in principle' in place with your lender before offering to buy a

How do you go about choosing trustees and executors in your Will?

The person or people appointed by you to administer your estate when you die are required to fulfil their role of ingathering your estate by:

- paying off debts and expenses (from your funds, not theirs!)
- distributing the estate in accordance with your Will or, if no Will, in terms of the laws of intestate succession.

Without a Will the people appointed by law may be people you do not like, do

Are Home Reports here to stay or should Scotland scrap Home Reports?

There are grumblings amongst MSPs. The Scottish Tories want them scrapped. David McLetchie MSP, Scottish Conservative Chief Whip, said: "In the best of times, Home Reports were an expensive luxury. However, nowadays figures showing that the housing market is struggling to return to where it was a couple of years ago they are madness".

Why have Home Reports?

The single survey for the Home Report was intended to be:

• an assessment by the

Will law reform change the impact of dying without a Will in Scotland? Society and family structures have changed considerably since the current law on succession came into force in 1964 and there is widespread support for the law to be updated to reflect this.

Current Rules
Where a person dies without a Will (intestate) his spouse/civil partner has prior rights to his estate:

• Deceased's share in the dwellinghouse occupied by him and the spouse/civil partner up to £473,000;
• House contents up to £29,000;
• Cash

Powers of Attorney and Guardianship are often confused and I am regularly asked for advice on which is more appropriate. So Power of Attorney vs Guardianship, what's better? Although both concepts are regulated by the Adults with Incapacity (Scotland) Act 2000 and have similar effects, there are significant differences between the procedure for each.

What is a Power of Attorney?
A Power of Attorney is a legal document appointing someone to act for and make decisions on behalf of the granter. The Power of Attorney

What are living Wills?

They are:

- a statement expressing your views about how you would like to be treated in the future

- a Will of sorts but applies whilst you are alive not after your death

- essentially an expression of your wishes set out in advance of illness at a time when you have the mental capacity to understand the issues involved and give clear directions

- used to outline circumstances in which you'd like medical treatment withheld e.g. if you suffer

Attorneys acting under a Continuing and Welfare Power of Attorney must comply with the five guiding principles set out in the Adults with Incapacity (Scotland) Act 2000. Arguably, the most important of these is that an Attorney must always act in the best interests of the adult. Does this include tax planning?

Best interests of the adult - not always clear cut?
At first glance, it seems that deciding what is in the best interests of the adult is pretty straightforward. However, grey areas often

"Where there's a wedding there's a Will ....or not!" The wedding of Prince William and Kate Middleton may have had you oohing and aahing at the pomp and circumstance, but did it make you think carefully about the legal implications of marriage and what it means for the succession to your estate never mind the succession to the Crown and the future of the monarchy? Probably not!! Are you Scottish and don't have a Will? Read on...

Did You Know?
Around 70 % of us

"Help! My Aunt Has Dementia and No Longer Understands". Under Adult with Incapacity Legislation - Would a Guardianship help?

Jean recently visited the office looking for advice on how she can help her elderly auntie, who's in hospital. The medical staff caring for Jean's aunt believe she no longer has capacity to make decisions on her own behalf but have told Jean that she has no legal authority to make decisions for her aunt.

Jean sought legal advice, which confirmed that as her aunt's nearest

Following a recent review, the Scottish Government announced they will not be seeking to remove the distinction between the types of property for the purposes of calculating legal rights. The Scottish Law Commission proposed to amend the calculation of legal rights to take into account the deceased?s entire estate both heritable (land and buildings) and moveable (cash, money in the bank, shares, furniture, cars, jewellery and other personal effects).

What are legal rights?

Legal rights mean that a deceased person cannot entirely disinherit family members.

Are skylights and velux windows part of the roof? In the case of Waelde -v- Ulloa the Sheriff decided they were not. A single dwellinghouse in Edinburgh had been converted into three flats - top, middle and bottom. The top floor owner carried out roof repairs and sought to claim a share of the maintenance costs from his downstairs neighbours. The middle floor proprietor agreed to pay for the roof but challenged that he was not liable for repairs to the skylight or the felt