ࡱ> #` @3bjbjmm -#+&v v<v<v<8<,<a@=~?":?:?:?4A4A4AOaQaQaQaQaQaQa$chxeuaDA"4ADDua:?:?aIIID:?:?OaIDOaIIJZc^:?= p…v<gF]B^Ta0a!^B>fG>fc^>fc^4ADBICCA4A4A4AuauaiId4A4A4AaDDDD!8!8t(Jr   RESPONSE FORM DISCUSSION PAPER ON ACCUMULATION OF INCOME AND LIFETIME OF PRIVATE TRUSTS We hope that by using this form it will be easier for you to respond to the proposals or questions set out in the Discussion Paper. The form reproduces the proposals/questions as summarised at the end of the paper and allows you to enter comments in a box after each one. At the end of the form, there is also space for any general comments you may have. Please ensure that, prior to submitting your comments, you read notes 1-3 on page ii of the Discussion Paper. In order to access any box for comments, press the shortcut key F11 and it will take you to the next box you wish to enter text into. If you are commenting on only a few of the proposals, continue using F11 until you arrive at the box you wish to access. To return to a previous box press Ctrl+Page Up or press Ctrl+Home to return to the beginning of the form. Please save the completed response form to your own system as a Word document and send it as an email attachment to info@scotlawcom.gov.uk. If you prefer you can send the form by post to Scottish Law Commission, 140 Causewayside, Edinburgh EH9 1PR. Name: MERGEFIELD InsertTextHereInsertTextHere  Organisation: MERGEFIELD InsertTextHereInsertTextHere  Address: MERGEFIELD InsertTextHereInsertTextHere  Email address: MERGEFIELD InsertTextHereInsertTextHere  Summary of Proposals 1. Any rules restricting the duration of trust purposes should not apply to any commercial trust. This should be made clear by an express statutory provision. (Paragraph 5.4) Comments on Proposal 1 MERGEFIELD InsertTextHereInsertTextHere 2. (a) Should a 'commercial trust' be defined as a trust forming part of a larger commercial arrangement, whose purposes are intended to give effect to that arrangement? (b) Alternatively, should a 'commercial trust' be defined as a trust set up under a bilateral (or multilateral) contract? (c) Should the relevant definition be expanded by stating that it extends to, but is not restricted to, the following categories: trusts set up under or in connection with pension schemes, life assurance policies, unit trusts and other trust-based investment schemes, and partnership agreements? (Paragraph 5.5) Comments on Proposal 2 MERGEFIELD InsertTextHereInsertTextHere 3. Is the preferred definition of the expression 'commercial trust' adequate? Could it usefully be modified or extended in any way? Is there any other suitable way of marking the distinction between commercial and con-commercial trusts? (Paragraph 5.5) Comments on Proposal 3 MERGEFIELD InsertTextHereInsertTextHere 4. The existing rules restricting accumulation and successive liferents should be repealed, with the result that a trust containing purposes of any duration is permissible. (Paragraph 5.57) Comments on Proposal 4 MERGEFIELD InsertTextHereInsertTextHere 5. (a) Scots law should not adopt any rule, such as the rule against perpetuities, that restricts the duration of trust purposes to a fixed period or requires that vesting should take place within a fixed period. (b) Alternatively, if a rule restricting the duration of the trust purposes or vesting to a fixed period is thought desirable, what form should the relevant rule take, and what should be the relevant period? In particular, should Scots law adopt the proposed English rule that requires vesting within a fixed period of 125 years? (Paragraph 5.57) Comments on Proposal 5 MERGEFIELD InsertTextHereInsertTextHere 6. When a private trust has been in existence for 25 years or longer, the Court of Session should have power to alter its purposes in order to take account of any material changes of circumstances that have occurred since the trust was created. In relation to such power: (a) The permitted alterations should be those that are clearly expedient in order to deal with the relevant changes in circumstances. (b) The relevant categories of change of circumstances should at least extend to: (i) changes in the personal or financial circumstances of one or more members of the truster's family (or the family that is intended to be benefited by the trust); (ii) changes in the nature or amount of the trust property; and (iii) changes in the tax regime. Prospective changes would also be relevant. (c) In order to justify the alteration of trust purposes, any change in circumstances would require to be material, in the sense that, considered objectively, it has had or is likely to have a significant impact on the matters referred to in paragraph (b) above. (d) In determining whether an alteration should be approved, the Court should have regard to the intentions of the truster, so far as these can be ascertained. To the extent that the truster's actual intentions cannot be ascertained, the Court should have regard to the probable intentions of a reasonable truster in the current circumstances of the trust. The intentions of the truster, or the probable intentions of a reasonable truster, are not to be binding on Court; they are merely a factor to be taken into account in the exercise of the Court's discretion. (e) In ascertaining the intentions of the truster, the Court may have regard both to the trust deed or testamentary writing that created the trust and to any other evidence that appears relevant to the issue. (f) Although the Court may have regard to the intentions of the truster, it should be expressly permitted to disregard any provision in a trust deed or any other document that purports to exclude the proposed jurisdiction. (g) The Court's power should be exercisable on the application of the trustees or of any one or more of the beneficiaries or of any descendant of the truster or of any ancestor or descendant or guardian of an actual or potential beneficiary. Any of the foregoing persons may also appear as a respondent to oppose a petition, in whole or in part. (h) It should not be necessary that either the trustees or all of the beneficiaries consent to any proposed alteration. Nevertheless, in determining whether to authorise an alteration, the Court may have regard to the following factors: (i) the extent to which the existing beneficiaries and trustees have consented to the proposed alterations; and (ii) whether the proposed alterations can be considered fair, objectively speaking, as among the existing beneficiaries and existing members of the truster's family and the children, including subsequently born children, of existing beneficiaries and existing members of the truster's family. (i) The Court's power to alter trust purposes should permit it to terminate the trust or to provide for the immediate vesting of trust property in any person, or to postpone vesting. (Paragraph 5.57) Comments on Proposal 6 MERGEFIELD InsertTextHereInsertTextHere 7. If such a jurisdiction is conferred on the Court, is it appropriate that a period of years should elapse before the jurisdiction can be exercised? (Reference is made to paragraph 5.30.) If so, is our proposed period of 25 years appropriate? If not, what period would be appropriate? (Paragraph 5.57) Comments on Proposal 7 MERGEFIELD InsertTextHereInsertTextHere 8. (a) Is it appropriate to define the categories of change of circumstances that are relevant for the exercise of the proposed jurisdiction? Alternatively, is it preferable to rely merely on the general concept of a change in the circumstances of the trust? (b) If it is appropriate to define the categories of change of circumstances, would a suitable definition be that in Proposal 6(b)? (c) If the relevant categories of change of circumstances are defined, should the definition be exclusive? Alternatively, would it be preferable to refer to a change in the circumstances of the trust including the categories set out at paragraph (b) above? (d) Should the expression 'family' be defined? If so, would it be appropriate to refer to the following categories: (i) the descendants of the truster; (ii) any beneficiaries named or otherwise identified in the trust deed; (iii) the descendants of any such beneficiaries; (iv) the spouse of any of the above persons? Alternatively, what other definition might be used? (Paragraph 5.57) Comments on Proposal 8 MERGEFIELD InsertTextHereInsertTextHere 9. Is it appropriate that the intentions of the truster should be taken into account in the manner suggested at paragraphs (e) to (g) of Proposal 6? (Paragraph 5.57) Comments on Proposal 9 MERGEFIELD InsertTextHereInsertTextHere 10. Is it appropriate that the persons identified at paragraph (h) of Proposal 6 should be entitled to present an application to the Court or to oppose such an application? Should any of the identified categories be excluded, or should any other categories be included? (Paragraph 5.57) Comments on Proposal 10 MERGEFIELD InsertTextHereInsertTextHere 11. Are the proposals at paragraph (i) of Proposal 6 appropriate? (Paragraph 5.57) Comments on Proposal 11 MERGEFIELD InsertTextHereInsertTextHere 12. The common law rules in Frog's Creditors v His Children and Newlands v Newlands' Creditors should be abolished and section 8 of the Trusts (Scotland) Act 1921 should be repealed. (Paragraph 5.68) Comments on Proposal 12 MERGEFIELD InsertTextHereInsertTextHere 13. Where a person conveys property to Y in liferent and to Z in fee and Z is non-existent or unidentifiable at the time of the conveyance, Y should take a liferent interest (but no more) and the conveyance to Z should fail. (Paragraph 5.68) Comments on Proposal 13 MERGEFIELD InsertTextHereInsertTextHere 14. (a) Proposals 4, 12 and 13 should only apply to trusts set up, or to other dispositions of property taking effect, after legislation implementing those proposals has been brought into force. (b) Proposal 6 should apply to all Scottish private trusts whenever created. (Paragraph 5.70) Comments on Proposal 14 MERGEFIELD InsertTextHereInsertTextHere 15. Proposal 6 should not extend to public trusts or commercial trusts, nor should it extend to any part of a trust that is public or commercial in nature (the meaning of 'commercial trust' being the subject of questions 2 and 3). (Paragraph 5.72) Comments on Proposal 15 MERGEFIELD InsertTextHereInsertTextHere 16. The Court should continue to have power to reduce any trust purpose on the ground that it is unintelligible, impracticable or unreasonable. That jurisdiction should continue to be exercisable at any time, and should not be affected by the jurisdiction described at Proposal6. (Paragraph 5.74) Comments on Proposal 16 MERGEFIELD InsertTextHereInsertTextHere General Comments MERGEFIELD InsertTextHereInsertTextHere Thank you for taking the time to respond to this Discussion Paper. Your comments are appreciated and will be taken into consideration when preparing a report containing our final recommendations.     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