The Legal 500

Twitter Logo Youtube Circle Icon LinkedIn Icon


Work 0131 229 1212
Fax 0131 229 5611

Callum Kennedy

Work 0131 656 5670
Aitken Nairn WS

Work Department

Private client.


Head of Lindsays Private Client department and Partner specialising in trusts and estates, wills, guardianships and IHT planning and care of the elderly.

Callum manages a number of private charitable trusts and deals with governance, legal and investment matters. Callum also acts for many agricultural and estate clients specialising in tax planning and mitigation for farmers and has an Incidental Financial Business Licence.

External appointments include Chairman of the Edinburgh Children’s Holiday Fund, Clerk to the Governors of the Lothian Homes Trust and Clerk to the Trustees of the Janet T Isles-Denny Trust which is one of the biggest charitable funds in Dundee.


Trained Neill Clerk & Murray; qualified 1986; assistant Alex Morison & Co WS 1986; assistant Lindsays 1989; partner 1992.




STEP; WS Society; Law Society of Scotland; Freeman of Glasgow; Member of The Incorporation of Maltmen in the Trades House of Glasgow.


Morrison’s Academy, Crieff; University of Edinburgh (1981 MA Hons English Lang and Lit; 1983 LLB; 1984 Dip LP).


Reading, cinema, theatre, gardening, hunting; border terriers.

Scotland: Private client

Personal tax, trusts and executries

Within: Personal tax, trusts and executries

Lindsays is noted for providing ‘an exceptionally personal service, with great attention to detail’, which is ‘delivered by approachable advisers’. The team handles wills (including drafting, succession and taxation matters), powers of attorney, tax planning, trust creation and administration, executries, charitable endowments and the management of elderly clients’ financial and business affairs. The firm also has experience in estates with international components. Callum Kennedy leads the practice, advising a number of major agricultural and estate clients on tax planning and mitigation issues. Dorothy Kellas (‘professional and easy to talk to’) predominantly assists individuals and families with issues including asset protection and property matters. In addition to possessing wide-ranging experience in executries, Sandy Lamb is ‘a family business lawyer of the highest order’.

[back to top]

Back to index

Legal Developments worldwide

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • Consolidated Group (Income Tax) Rules, 2019

    On 31 May 2019, Malta published the “Consolidated Group (Income Tax) Rules". The rules will come into force as from year of assessment 2020 and the rules introduce the concept of fiscal units into Maltese tax law .
  • Renewable energy in Ukraine: green auctions launched

    In the first half of 2019 alone, renewable energy facilities with a capacity of more than 1.5 GW were connected to the Ukrainian grid, with about 96% of those being solar and wind energy facilities. In the whole of 2018, which has been a record-breaking year so far, numbers were almost half as high. The Ukrainian market also remains very attractive to foreign investors, not least because of the lucrative feed-in tariff rates, which are paid out regularly. Now, after the adoption of the so-called law on green auctions, significant changes can be expected.
  • Economic Substance Requirements - Fund Managers

    The International Tax Co-operation (Economic Substance) Law, 2018 (the “ES Law”) came into effect in the Cayman Islands on 1 January 2019, requiring in-scope entities that carry on particular activities to have demonstrable economic substance in the Cayman Islands.
  • Shipping at the spotlight of terrorism

    Is terrorism the new norm for shipping?
  • Adidas three stripe Trademark Revocation

    In a judgment of the General Court of the European Union of the 19th June 2019, Adidas saw their hopes of extending their three stripes trademark dashed, as the court ruled that there was no distinctiveness in the three stripes trademark. Furthermore, the court held that the Adidas had failed to prove that the mark had acquired distinctive character through use throughout the member states of the EU.
  • David against Goliath – Libra vs Central Banks: Who will win?

    Working in the crypto and DLT space is like being on an emotional rollercoaster with feelings which range from curiosity, excitement, euphoria, revelation, shock, disappointment, hope, wonder and determination – did I miss any?
  • UK Telecoms company fined £100K over unsolicited marketing messages

    The Information Commissioner’s Office (‘ICO’) which is the UK’s data protection supervisory authority, recently issued a fine of £100,000 to EE Limited, a telecoms company operating in the UK. The fine was issued in response to EE Limited having sent two and a half million unsolicited direct marketing messages to its customers, back in early 2018. The direct marketing messages were sent without EE Limited having first obtained the required consent to send them to its clients.
  • British Airways and Marriott International Inc. face huge fines from UK data protection authority

    British Airways (‘BA’) may be hit with what will be the highest-ever penalty which the Information Commissioner’s Office (‘ICO’), the UK’s data protection supervisory authority, has handed out.
  • UAE Tax domicile certificate

    Issued by the Ministry of Finance in the United Arab Emirates (‘UAE’), the Tax Domicile Certificate (also referred to as the Tax Residency Certificate) enables eligible government entities, companies and individuals to take advantage of double taxation avoidance agreements on income signed by the UAE.
  • The Cayman Islands Data Protection Law, 2017

    The following information relates to the enactment of The Cayman Islands Data Protection Law, 2017 (" DPL "), which was expected to come into force on 29 January 2019, will now come into force in September 2019. The DPL will regulate the future processing of all personal data in the Cayman Islands.