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In Scotland, you cannot disinherit your spouse or child therefore even if there is no provision for a spouse and/or child to inherit in your Will, they would have a right to a share in the moveable estate. This is an automatic right and is very different to the position in England and Wales, which you will see in the following example online here.
The case of the William Charnley & Maxwell Hodgkinson as Executors of the Estate of Thomas Gill (deceased) v HMRC [2019] TC7425 explored claims of Agricultural Property Relief ("APR") and Business Property Relief ("BPR") against Inheritance Tax (IHT) in relation to farmhouses and outbuildings.
It's a common misconception that cohabiting couples have similar rights to married couples on death. Although there are some rights in place for a cohabitant in Scotland, their succession rights are in fact very limited. A cohabitant's claim can only be brought on intestacy (where there is no Will) and it must be within six months of death.
Taking on the role of an Executor carries with it a great deal of responsibility. An Executor has the legal authority to administer an estate and is ultimately responsible for any mistakes made. They can be held personally financially liable for any breaches of duty. As a result it is imperative that the Executor does everything in his power to ensure that they include all assets in the inventory of the estate and that they settle all liabilities of the Estate in full.
The Scottish Government has recently issued its response to the consultation on the law of succession from 2019. The intention of the consultation is to bring Scotland up to date as the current law is largely based on legislation from almost 60 years ago. The consultation focused on who should inherit a person's estate when they die without making a Will, this is known as "intestacy".