In a major appeal decision Sheriff Principal Kerr, North Strathclyde, has confirmed that Wills may be made for vulnerable adults with incapacity using powers under Part 6 of the Adults with Incapacity (Scotland) Act 2000. Unlike the procedure for making "statutory Wills" in England, there is no explicit procedure for doing the same in Scotland. Are you thinking about making a Will for a vulnerable adult?

Following the passing of the 2000 Act, with a limited number of express exceptions, an intervention order could be

Do you fall into the 60% of the population who do not have a Will? A survey found that the majority of those who didn't have Wills knew it was something they should do, but had just not got round to it? If you fit into that description, why not start the New Year by ticking making a Will from your 'to do' list?

What happens if I don?t make a Will?

Many people delay making a Will as they believe their affairs are straightforward

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

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

We are frequently asked - do I need to change my Will after divorce? The focus is usually on immediate worries, such as the arrangements for the children, the household bills and the family home. Although it is necessary to get advice about such matters, it is equally important to think not just about the past, the present and the immediate future, but also to plan ahead and think about how divorce and separation can affect your Will.

• If you separate from your spouse but

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

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

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

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

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

"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