Multiplepoinding

Mr. Wildgoose, Mr. Peebles's eighth agent, recommended a Multiplepoinding to bring all parties concerned into the field.

The multiplepoinding makes the fund litigious, to the effect of preventing the common debtor, to whom the fund originally belonged, from granting any voluntary conveyances of it while the action is in dependence.

For tax purposes, and for them alone, the English law of charity is to be regarded as part of the law of Scotland. Lord Jauncey's decision in the action of multiplepoinding proceeded on the general law of Scotland as regards charities, and, as the Glasgow Police Athletic case shows, the decision under the corresponding English common law rules would have been different.