1. INTRODUCTION

The United Kingdom (UK) of Great Britain and Northern Ireland contains three major legal jurisdictions: Scotland, England and Wales and Northern Ireland. Information about the laws of trusts and estates are found in the jurisdictional summaries entitled Scotland, England and Wales and Northern Ireland. Legal systems, taxation and other matters (anti-money laundering) relating to the UK are found in the UK summary.

The currency of Scotland is the UK pound (GBP).