Bequest of crofts: If a bequest has been subject to a subsequent Deed of Family Arrangement, can you still process the transfer of the tenancy as a bequest of croft tenancy under the provisions of Section 10(1) of the Crofters (Scotland) Act?

Yes. A Deed of Family Arrangement is a form of Deed of Variation. Such deeds may be executed to vary the terms of a will, and this is often done to address inheritance tax issues. To be valid, a deed of variation or deed of family arrangement must be executed by all of the beneficiaries under a will, and must be signed and recorded within 2 years of the testator’s death. The time limits contained in section 10 would still apply, so therefore we would require to receive intimation of the bequest within 12 months of the crofter’s death.