Legal Review: 'Kilting' – not just a matter of execution

CMS Law’s Katie Becher and Amanda Cooke set out trustee considerations in matters of Scots Law

clock • 5 min read
CMS Law senior pensions associate Amanda Cooke and pensions associate Katie Becher
Image:

CMS Law senior pensions associate Amanda Cooke and pensions associate Katie Becher

Scottish lawyers are regularly asked to make a document compliant with Scots Law – English colleagues call this “kilting”.

As pensions law is generally nationally applicable, you might think kilting would rarely apply, but there are many areas where Scots Law comes into play, especially regarding trusts and family law....

To continue reading this article...

Join Professional Pensions

Become a Professional Pensions Lite Member today

  • Three complimentary articles per month covering the latest real-time news, analysis and opinion from the industry
  • Receive important and breaking news stories via our two daily news alerts
  • Hear from industry experts and other forward-thinking leaders

Are you a trustee, investment consultant or in-house pension and benefit scheme professional? You can apply for full complimentary access here

Join now

 

Already a Professional Pensions
member?

Login

More on Law and Regulation

Government to reconsider rejection of Waspi compensation

Government to reconsider rejection of Waspi compensation

But it says rethink does not guarantee that financial redress will be awarded

Jonathan Stapleton
clock 12 November 2025 • 3 min read
Rachel Reeves looking to cap salary sacrifice contributions to £2,000 in Autumn budget

Rachel Reeves looking to cap salary sacrifice contributions to £2,000 in Autumn budget

Reports say chancellor has also decided against cutting pension lump-sum withdrawals

Jonathan Stapleton
clock 10 November 2025 • 3 min read
Box Clever members transfer to ITV Pension Scheme as long-running case concludes

Box Clever members transfer to ITV Pension Scheme as long-running case concludes

TPR has now ceased its regulatory action against ITV and associated entities

Jonathan Stapleton
clock 06 November 2025 • 2 min read
Trustpilot