The Review Summer 2014 | Page 4

Do you need a second Will Many of our clients have assets that are abroad under English law. We commonly have to deal with holiday homes in France, Spain, or Portugal, or inherited property in commonwealth countries, like Australia or New Zealand, and occasionally somewhere more exotic like the Bahamas. But it can come as a surprise to clients to learn that Scots law is also quite different to English law, particularly in relation to inheritance and property. So that property in Scotland could be just as exotic (in legal terms at least) when preparing your Will. An understanding of the legal system that applies where your property is held will help you work out how that property will treated for inheritance. The common law legal system we have in England & Wales has been adopted by many of our commonwealth cousins and the Republic of Ireland for example, which tend to allow a great deal of freedom: as the cliché goes; “The English can leave their property to the cat’s home”, and indeed, sometimes our clients do. The civil law systems which govern much of continental Europe (and Scotland) however, generally treat property or immoveables (hence “immobilier” in French or “immobiliare” in Italian) in a particular way for inheritance. The general civil law principle is one of forced heirship: that is, regardless of what they might like to do, a person can be forced to leave certain property to certain inheritors, commonly their spouse and children. If you do have property abroad you should ask yourself whe ѡ