Dale Ross

Solicitor, Blackadders

Dale is a Partner in the Private Client team at Blackadders LLP, dealing with wills, tax planning, executries and trusts. Although principally practising as a Scottish solicitor, he is also qualified in England & Wales.

Dale graduated in 1984 with a BSc (Hons) in Mathematics at the University of Aberdeen, and then in 1986 with an MSc in Operational Research at the University of Sussex. He worked for 7 years in the Operational Research Division and the Policy Unit of the former British Railways Board, and at APACS (the UK bank clearing system). He is a self-taught lawyer, having then undertaken the Law Society of Scotland’s pre-diploma traineeship programme and examinations, before returning to the University of Aberdeen to undertake the Diploma in Legal Practice.

He taught as a tutor on the Diploma in Legal Practice at the University of Edinburgh from 2002, and as Senior Tutor and Course Organiser, and lecturer, from 2009, until 2022. He also served as external examiner on the Diploma in Legal Practice at the University of Dundee from 2016 until 2020.

He has also undertaken the role of examiner on the STEP Diploma in Trusts and Estates, and now acts as examination reviewer for several of the courses STEP courses in Scotland, including Wills & Executries, Taxation of Trusts and Estates, and the STEP Diploma for Financial Services, as well as hosting course seminars.

Contributed to

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Will (Scotland)—Legacy to charity (10% of baseline amount), legacy of house with cash option, residue to number of individuals or to survivors or survivor of them, dealing with tax on lifetime gifts, renunciation

Precedents

This Scottish Will Style includes a formulaic provision of a charitable legacy, in order to avail of the reduced rate of IHT on the non-exempt estate. It also includes a specific legacy of a house, with a number of provisions to deal with the possibility of the testator subsequently moving house, or selling up, for example if moving into care.

Private Client

Will (Scotland)—Liferent of dwelling house, residue to spouse, whom failing number of individuals in differing shares (amalgamation pro rata if failure to survive)

Precedents

This Scottish Will Style may be useful where the testator wishes to leave their main residence in liferent trust for the benefit of their spouse, with the capital value passing to the testator’s children or other beneficiaries on termination of the liferent, as does the residue.

Private Client

Will (Scotland)—Liferent of residue, aggregation of lifetime interest with executry estate for inheritance tax purposes (liability to fall on executry estate)

Precedents

This Scottish Will Style may be useful where the testator wishes to leave their entire estate in liferent trust for the benefit of their spouse, with the capital value passing to the testator’s children or other beneficiaries (including young persons) on termination of the liferent.

Private Client

Will (Scotland)—Nil Rate Band Discretionary Trust, residue to spouse, whom failing issue, accounting for advances clause

Precedents

This Scottish Will Style provides for a nil rate band discretionary trust, with the residue of the estate passing to the testator’s spouse.

Private Client

Will (Scotland)—to spouse, whom failing children, simple powers

Precedents

This Scottish Will Style may be useful where the testator has a simple or low value estate. Everything passes to the spouse on the first death and then to the children of the couple. It is designed for a testator with adult children.

Private Client

Will (Scotland)—To spouse, whom failing issue, trust provision for young beneficiaries, long powers, guardianship provision

Precedents

This Scottish Will Style may be useful where the testator is married with young children.

Private Client