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Charging provisions under IHTA84 apply equally to Scotland, England and Northern Ireland.ÌýÌýÌý

»Ê¹ÚÌåÓýapp foundation of Scottish Law regarding inheritance and trusts is similar to English Law, but varies in a number of ways. Some notable examples are in the terminology;ÌýÌý

• °Õ°ù³Ü²õ³Ù±ð°ù:Ìý settlor (in lifetime)Ìý

• Testamentary trust: will trustÌý

• Heritable property: land and buildings, crops on land, bonds secured on landÌý

• Moveable property: anything that’s not heritable propertyÌý

• (subdivision) Corporeal property: something that can be seen and touched (tangible)Ìý

• (subdivision) Incorporeal property: something that cannot be seen or touched (intangible)Ìý

• Minor: could mean anyone under 21Ìý

Ìý[IHTM12201](/hmrc-internal-manuals/inheritance-tax-manual/ihtm12201) contains some details of Scottish prior rights arrangements on death.Ìý

»Ê¹ÚÌåÓýapp HMRC Trusts Manual contains some useful background information about Scottish Law from TSEM6500. Refer any issues where application of Scottish Law is material to Trust Technical Edinburgh.Ìý