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Trusts and Judicial Factors

Trusts and Judicial Factors

Despite recent legislation aimed at reducing tax avoidance, trusts remain an integral part of tax and estate planning. Members of Terra Firma Chambers have in depth experience of advising on legal matters relative to both public trusts and private trusts. Matters which not infrequently arise relate to variation of trusts, revocability of trusts, and breaches of trust by the trustees acting ultra vires or by acting auctor in rem suam or through negligent administration. The Scottish Law Commission's Report on Trust Law (2014) may also find its way into legislation in the Scottish Parliament over the coming year, and if implemented this will give rise to fundamental changes in the law relating to trusts. Members of Terra Firma Chambers have considered and commented on these proposals in draft, and will follow the legislative process closely.

A Judicial Factor is an individual appointed to manage and administer an estate where this is necessary to afford protection against loss or injustice which cannot be prevented by means of the ordinary legal remedies. Examples of circumstances where a Judicial Factor is appointed are where a solicitor's liabilities are believed to exceed assets, where there is a failure of trustees on a trust estate, or where the Office of the Scottish Charity Regulator applies to the court for the appointment of a Judicial Factor on the estate of a charity. There are many others. Members of Terra Firma Chambers have considerable experience in advising and acting for Judicial Factors.

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Members of Terra Firma Chambers with Trusts and Judicial Factors experience:

David Bartos
Year of Call: 1993
Neil Beynon
Year of Call: 1990
Ewen Brown
Year of Call: 2018
Brian Crook
Year of Call: 2015
Derek Francis CTA
Year of Call: 1985
Denis Garrity
Year of Call: 2014
Nick Holroyd
Year of Call: 1992
Neil Kinnear
Year of Call: 1994
M. Luise S. Locke
Year of Call: 2000
Roddy MacLeod
Year of Call: 2016
David Parratt QC
Year of Call: 1999  Year of Silk: 2017
Fergus Thomson
Year of Call: 2004
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