In today's world, it is not uncommon for individuals to leave their country of birth and establish a permanent home in a foreign country. This can have interesting but complicated effects in relation to residence and domicile.

When a person from outside of Scotland dies with assets located in Scotland, or where a person originally from Scotland but who previously emigrated abroad still has assets in Scotland on their death, special rules apply to obtain Confirmation (the Scottish equivalent of Probate) to access those Scottish assets. Depending on the value of the Scotland-based assets, it may be necessary to have the Grant of Probate or Letters of Administration (or equivalent) from his or her home country re-sealed or re-issued by the Scottish courts in order to enable his or her executors to gather in the Scottish assets. This is true of Grants of Probate from commonwealth countries as well as many other jurisdictions.

Turcan Connell works with lawyers from jurisdictions around the globe to ensure that the appropriate grant is sought and obtained to enable the executors to deal with the deceased's Scottish assets. The procedure for resealing a Grant of Probate from a Commonwealth country in Scotland and applying for Scottish Confirmation for Scottish-based assets in a foreign estate requires an application to be made to the Sheriff Court in Edinburgh. Turcan Connell can provide advice and assistance relating to all stages of these processes including in relation to legal domicile and other multi-jurisdictional succession issues.

Turcan Connell also has experts in the field of UK Inheritance Tax, the UK's estate duty. An integral part of an application to the Scottish courts in an international probate situation is the return required to HM Revenue & Customs. It is vital that accurate advice is sought at the earliest possible stage and we welcome queries from advisers in foreign jurisdictions.

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