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Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 23 December 2024
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Displaying 753 contributions

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Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 16 May 2023

Bill Kidd

Thank you. Sorry for throwing that at you, Laura.

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 16 May 2023

Bill Kidd

Thank you.

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 16 May 2023

Bill Kidd

That makes sense.

I note that a trust deed can, in fact, override section 26, but a court can then later review the reasonableness of that override. I suppose that it would tend to look into whether people are behaving unreasonably towards the beneficiary.

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 16 May 2023

Bill Kidd

That makes sense. I think that that answer covered just about everything.

Section 49(3)(a) is about domicile. Professor Paisley from the University of Aberdeen has a few issues with it and told us that it would be harder to get information about who controls land and property if the trust were later to be treated as being resident overseas.

In its written submission to the committee, the Law Society of Scotland did not comment on the policy that underpins section 49. However, it did say that it thinks that the drafting of the domicile subsection is unclear in terms of its scope. The Law Society also said that the scope of the separate power of the protector to “determine” the trust’s “administrative centre” is unclear.

Do you agree with the academics’ interpretation of section 49 and do you have views on whether protectors should have the power to look at overseas domicile for trusts in order to challenge issues?

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 16 May 2023

Bill Kidd

Following on the back of that, I will ask about the position on section 61—the alteration of trust purposes—when it comes to family trusts. Section 61 gives a power to the beneficiaries and others to apply to the court to alter the trust purposes of a family trust, and sets out the default position that the power cannot be used for 25 years.

You might have heard the previous panel speak somewhat about that. Given that the views on the 25-year restriction have been mixed, as I said, and that it is a default power only, are you satisfied that retaining the 25-year restriction in the bill is the right policy decision?

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 16 May 2023

Bill Kidd

That is an interesting angle as well.

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 16 May 2023

Bill Kidd

There is a differentiation in view, obviously.

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 16 May 2023

Bill Kidd

Ah! I beg your pardon. I misread that—and I have already had the response from the Law Society.

What do you think, Laura?

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 16 May 2023

Bill Kidd

Thank you very much for that. Ken Swinton, do you want to say anything?

Delegated Powers and Law Reform Committee

Trusts and Succession (Scotland) Bill: Stage 1

Meeting date: 16 May 2023

Bill Kidd

That is perfectly understandable.