The concept of 'legal rights' is at its heart seemingly simple; giving
certain parties a fixed entitlement to a deceased's estate. Regardless
of how straightforward it seems, in practice, legal rights are a
veritable minefield. This book is intended to act as a roadmap to help
practitioners navigate through those proverbial mines.
This practical guide is designed to collate the key principles, as well
as highlight some of the quirks or greyer areas where there is little or
inconsistent judicial authority.
Legal rights issues can broadly be split into three pillars, namely
"who" is entitled, "what" they are entitled to and "how" legal rights
are dealt with. This book will deal with each in turn, pinpointing
important principles and issues, whilst providing practical solutions.
The "who" chapters will deal with issues around modern families, minor,
missing or incapax beneficiaries and duties to notify. It will then
consider how the net moveable estate is ascertained, when heritable
property may be moveable, when gifts may be taken into account, and what
deductions are to be made. Finally, it will consider how legal rights
are dealt with, including issues of forfeiture, collation, interest, the
interaction with various taxes, and what planning may be undertaken to
potentially mitigate such an entitlement.
Whilst it is aimed at those who may have less experience in dealing with
all the complexities legal rights have to offer in practice, it is also
designed to be a checklist for even the most experienced practitioners.
ABOUT THE AUTHOR
Sarah-Jane advises on all aspects of Private Client law, with a
particular interest in complex or contentious trusts and estates.
She is recognised as a "Key Lawyer" by Legal 500 for both 'Personal Tax,
Trusts & Executries' and 'Contentious Trusts & Probate'.
Sarah-Jane is a full member of the Society of Trust & Estate
Practitioners (STEP), having previously won a STEP Worldwide Excellence
Award (Trusts Law & Practice) and gained her STEP Diploma (Scotland) and
Advanced Certificate (Trust Disputes), both with distinction. She is
also a current member of the STEP Scotland Branch Committee and is
dedicated to furthering the profession through STEP and other avenues.
Having previously achieved a First-Class Honours Degree in Mathematics &
Economics, before entering her career in law, Sarah-Jane uses those
problem solving skills alongside her private client experience to reach
practical resolutions to disputes. She has hands-on experience in
negotiation and mediation, and in 2021 won the Core at 20 Mediation
Challenge. She regularly speaks about dispute resolution for trustees
and executors, in particular on the many issues surrounding legal
rights.
