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

Copyright © 2025 LexisNexis
Produced in partnership with Dale Ross of Blackadders and Robyn Lee of Blackadders
Precedents

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

Copyright © 2025 LexisNexis

Produced in partnership with Dale Ross of Blackadders and Robyn Lee of Blackadders

Precedents
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STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime.

Finance Act 2025 (FA 2025) which received Royal Assent on 20 March 2025, implements legislation to abolish the remittance basis of taxation and replace it with a residence-based regime, commencing on 6 April 2025. FA 2025 also replaces domicile as the key factor in establishing liability to inheritance tax. Other changes include amendment of the rules determining excluded property status, the abolition of protected settlements status of offshore trusts, and changes to overseas workday relief.

For information on these changes, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.

I, [insert full name], residing at [insert full address], in order to settle the succession to my estate on my death provide as follows:

    1. 1

      Revocation

      I revoke all prior

Dale Ross
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.

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Robyn Lee
Robyn Lee

Solicitor, Blackadders

Robyn is a Director working within Blackadders Private Client Team. She has experience in a range of private client work including advising on contentious and other trust matters, adults with incapacity work, and tax and general succession planning for high-net-worth individuals.

Robyn is a full member of The Society of Trust and Estate Practitioners (STEP) having completed the Diploma in Trusts and Estates- Scotland and having gained distinction across all four Advanced Certificates which make up the Diploma. She also received the STEP Excellence Award for her first of four exams: Advanced Certificate in Trusts: Law and Practice (Scotland) and the STEP Excellence Award 2022 for being the highest-scoring graduate across all four Certificates.

Robyn was shortlisted for the Scottish Legal Awards Rising Star of the Year Award (2024) and has been ranked in Chambers and Partners as an “Associate to Watch” (2024) in the area of Private Wealth Law/High Net Worth for Dundee and surrounds. 

Robyn has lead both internal and external presentations for her firm’s internal Private Client Forums/Training Academy and SOLAS/STEP Discussion Group, respectively.

Robyn also volunteers her time to engage in weekly telephone befriending through a local charity and is a Director of a local charity, the Sight Support & Social Hub (formerly Dundee Blind and Partially Sighted Society). She also takes part in her firm’s monthly free Will service for Maggie’s Dundee. 

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