Although Santa may be a resident of the North Pole, when he flies over Scotland, he is subject to the laws of our land. In Scotland, legally there is a presumption against gift. In simplistic terms that means that in the absence of any evidence to the contrary, if you can prove you provided someone with an item, then the assumption is it was a loan and not a gift. Meaning Santa – the person who provided the item – can then legally demand it back. If you can’t give it back (e.g. you’ve eaten the entire Ferrero Rocher chocolate mountain!), you could be forced to pay the giver compensation.