Personal tax, trusts and executries in Scotland

Anderson Strathern

Anderson Strathern counts high-net-worth individuals and families, landowners and various trusts among its key roster of clients. The team’s Edinburgh office regularly handles the full range of contentious and non-contentious tax-related matters, administrations of executrices with high liability risk, estate planning and asset protection. Led by Carole Tomlinson, the practice also advises on family will and succession planning for clients with notable investment portfolios and commercial property. Martin Campbell focuses on mandates concerning asset protection, succession and ownership planning, while Alasdair Johnstone advises on property taxes, capital taxes and income tax work. Other key contacts in the group include Caroline Pringle, Sarah Lonie and Nick Dobbs.

Practice head(s):

Carole Tomlinson


Other key lawyers:

Martin Campbell; Alasdair Johnstone; Caroline Pringle; Sarah Lonie; Nick Dobbs


Testimonials

‘I highly rate Martin Campbell’s competence and good humour, as well as professional and accessible client manner.’

‘They are an approachable, discreet and stable team.’

Brodies LLP

Housing a team of ‘driven and extremely knowledgeable’ practitioners, Brodies LLP acts for high-net-worth individuals on estate planning matters, in addition to succession plans and deeds. Based in Inverness and Aberdeen, accredited private client specialist Mark Stewart leads the team, and Alan Barr advises on tax and trust mandates. Praised as ‘commercially astute, bright and personable’, Angela McCulloch acts for high-net-worth individuals and families, as well as winding up estates, while Leigh Gould advises on succession planning and the passing on and protection of assets. Other key contacts include ‘enormously experienced’ Susanne Batchelor and ‘energetic, engaging and hugely pragmaticHayley Robertson.

Practice head(s):

Mark Stewart


Other key lawyers:

Alan Barr; Angela McCulloch; Leigh Gould; Susanne Batchelor; Hayley Robertson; Neil Ritchie


Testimonials

‘Hayley Robertson is energetic, engaging and hugely pragmatic.’

‘Alan Barr is a behemoth on technical legal matters. What he doesn’t know isn’t worth knowing.’

‘Neil Ritchie is a rock solid planning support who is able to advise on the most complex of financial matters and is an incredible support to the legal advice given.’

‘Susanne Batchelor is enormously experienced, warm and able to guide to guide on complex positioning.’

‘They are amazing, extremely proactive, client and solution focused. They are very driven and extremely knowledgeable.’

‘Susanne Batchelor is one of a kind. She will go the extra mile for her clients. Her team is extremely knowledgeable, friendly and professional.’

‘Angela McCulloch is commercially astute, bright and personable.’

‘The team at Brodies are all professional, knowledgeable, friendly and approachable at all levels. They are quick to answer all queries, will always listen to your point of view, and give legal and practical advice as appropriate.’

Shepherd and Wedderburn

Shepherd and Wedderburn ‘has real strength in depth’ when advising high-net-worth individuals, entrepreneurs and landowners on a broad range of private wealth and tax matters. Malcolm Rust leads the deep bench of ‘highly professional’ practitioners, including Gillian Campbell, Christopher McGill, and Alexis Graham, who handle mandates concerning succession, tax planning and contentious executrices. The team is also well equipped to advise on private and business asset management mandates. Eleanor Kerr spearheads the Glasgow team, leading on cross-border inheritance tax liability cases.

Practice head(s):

Malcolm Rust


Other key lawyers:

Gillian Campbell; Christopher McGill; Alexis Graham; Eleanor Kerr


Testimonials

‘Team has real strength in depth, allocating tasks to the appropriate level and with an excellent breadth of specialist expertise to draw upon. Highly professional approach with transparent billing provided on a regular basis for discussion and review.’

‘Eleanor Kerr has strong experience and is always utterly professional in handling complex and challenging issues.’

‘Alexis Graham has been great to work with. She has been easy to communicate with and unfailingly helpful.’

‘Exceptional knowledge of the law matched with commercial reality to provide an outstanding legal service.’

‘Alexis Graham has the ability to listen, show empathy, analyse complex problems and identify solutions that satisfy personal and commercial reality.’

‘Gillian Campbell is very professional but also personable and has a very relaxed demeanor. Always in control and never appears flustered. This reflects in an air of confidence resulting in respect which is well deserved.’

‘Strong all round, plenty of capable cover, professional and yet always kind and very user friendly.’

‘Gillian Campbell is ultra professional in all she says and does, but it is the feeling that you get that she really cares about you, and your family, and that she will do all she can to make sure that all of our legal matters are dealt with professionally and efficiently, but always with your family’s best interest at heart.’ 

Burness Paull LLP

Situated in the firm’s wider private client practice, the personal tax and trusts team at Burness Paull LLP handles multi-jurisdictional tax and business-related matters for Scottish and international clients. Practice head Colin McKenzie acts for family investment companies and limited liability partnerships, while ‘exemplar’ Fiona Clarke counts high-net-worth individuals among her key roster of clients. Claire Macpherson advises on tax mandates and Amanda Armstrong assists with contentious liability claims. Euan Fleming left in November 2023.

Practice head(s):

Colin McKenzie


Other key lawyers:

Fiona Clarke; Claire Macpherson; Amanda Armstrong


Testimonials

‘Colin McKenzie applies a cool and controlled view on things and is patient whilst the client considers all options open to him.’

‘Amanda Armstrong provides a flexible and highly professional service, backed by many years of experience.’

‘Colin McKenzie and Fiona Clarke in particular stand out as an excellent team.’

‘The team are extremely well-rounded and have expertise across the board. They are very good at putting the right person in front of you to answer specific questions.’

‘Claire Macpherson has a strong focus on client detail, with market-leading expertise and promptly replies to queries.’

‘The standout feature and quality of the Burness Paull LLP personal tax, trusts and executrices practice is the quality of their people. They are all a delight to deal with and very knowledgeable.’

‘Fiona Clarke continues to stand out as an exemplar in the personal tax and trusts team. Of all the clients I have referred to her, including family members, not one has had anything but a positive experience.’

‘Both Colin McKenzie and Fiona Clarke are excellent at what they do and the client service that they provide.’

Key clients

CALA Homes


Champion Technologies


Esson Properties


Gleaner Oils


Halliburton


Malcolm Allan Housebuilders


Metrol Technology


Nor-Sea Foods


Worley Services UK


Work highlights


  • Providing succession planning advice to a blended business family with assets in Brazil and Scotland.
  • Advising a client (a former business owner) on the creation of a ‘master’ U.A.E. will and dove tailing wills in England and Scotland.
  • Providing Scots trust law advice (including an analysis of the settlor’s domicile) to a mutual client of a leading U.S. law firm (the client having created multiple overseas trusts).

Gillespie Macandrew LLP

Jointly led by Agnes Mallon and John McArthur, the team at Gillespie Macandrew LLP acts for high-net-worth individuals, entrepreneurs and land owners on a broad range of estate planning, contentious trusts and tax matters. The team is also well equipped to handle lifetime inheritance tax and complex succession planning mandates. ‘Consistently exceptional’ Lianne Lodge frequently assists post retirement clients, with demonstrable experience advising on matters concerning care fee planning and the operation of Powers of Attorney. David Mowlem joined from Turcan Connell in May 2023, and Eilidh Adams spearheads the private client team in Perth.

Practice head(s):

Agnes Mallon; John McArthur


Other key lawyers:

Lianne Lodge; Eilidh Adams; David Mowlem


Testimonials

‘Agnes Mallon is pleasant, highly competent and easy to deal with. I value her knowledge and her friendly attitude.’

‘The level of attention given to our clients by Lianne Lodge has been exceptional. I would say she is a key strength for the company.’

‘Very personable and good private client lawyers.’

‘Lianne Lodge has been consistently exceptional. Lianne remains one of our most trusted professional connections, and I would have no hesitations in referring any client to Lianne.’ 

‘We are very lucky to have Eilidh Adams representing our family and businesses. She is highly efficient, exceedingly capable and lovely to deal with.’

‘David Mowlem has been very good indeed. He is approachable and has a pleasant manner. All work has been done quickly and efficiently.’

Harper Macleod LLP

Leveraging strong expertise in personal tax and trust matters, Harper Macleod LLP showcases ‘exceptional knowledge’ in matters concerning protection of assets and inheritance tax. The team also regularly advises on operating structures and family succession mandates. Accredited asset protection expert Pamela Niven leads the team, supported by Jacqueline Leslie, Julie Doncaster, and Leigh Beirne. Other key contacts in the group include Kathleen Martin and Lindsay MacEwen, who assist with executry administration of cross-border cases and personal injury trust preparation.

Practice head(s):

Pamela Niven


Other key lawyers:

Jacqueline Leslie; Julie Doncaster; Leigh Beirne; Kathleen Martin; Lindsay MacEwen


Testimonials

‘Lindsay MacEwen has great intelligence and knowledge, wrapped in a gentle and caring approach.’

‘A very friendly, approachable and helpful team. They conduct themselves in an open and professional manner, while offering the highest level of expertise and support to their clients.’ 

‘Pamela Niven is very personable and technically excellent, and despite having a busy team to run, she always finds time to speak with me if I need her assistance with anything.’

‘Lindsay MacEwen is a constant source of support for me and my clients. Nothing is too much work and she gets the job done quickly and efficiently. Lindsay has a very high level of expertise and I have always been impressed with her technical knowledge.’

‘The unique blend of professionalism and approachability, along with the ability to quickly understand and empathise with clients.’

‘Jacqueline Leslie has a long term commitment to private client and trustee client service.’

‘My main dealings are with Pamela Niven and Kathleen Martin, and what I appreciate is that they really take the time to get to know the client and understand their circumstances and objectives. They also work in a very dynamic and collaborative manner to achieve the optimal solution for our clients.’

‘Julie Doncaster demonstrates a great amount of technical knowledge, whilst providing a very personal and individual service to clients. We feel comfortable when we know our clients are dealing with Julie on any tax, trust or estate planning matters.’

Work highlights


  • Advising high net worth client on private client and tax matters including asset portfolios, cross-border and domicile issues.
  • Providing bespoke succession and inheritance tax planning advice in relation to farming and crofting client, with a view to maintaining business continuity, planning for future generations and mitigating inheritance tax.
  • Advising client on all aspects of trust law, from creation to the ongoing administration and eventual wind up of trusts, as well as the taxation of trusts.

Lindsays

Lindsays acts for numerous trustees, land and estate owners, and private individuals on a broad range of matters, including estate administration with high-value liability issues and multi-jurisdictional wills, succession and estate planning mandates. The firm also advises charitable trusts on regulatory and stock portfolio issues. Grant Johnson leads the practice, while Caroline Fraser and Sandy Lamb are key contacts in Tayside and Glasgow respectively. Ernie Boath continues to provide administrative advice on charitable grants to various trusts.

Practice head(s):

Grant Johnson


Other key lawyers:

Caroline Fraser; Sandy Lamb; Ernie Boath


Testimonials

‘The Lindsays private client team has extensive knowledge and experience, and is able to provide a good working relationship between mutual clients.’

‘The team are all very approachable and respond in a very efficient and timely manner.’

‘Ernie Boath is very approachable, and is willing to give up his time to assist us with our ongoing responsibilities in managing the wealth of our mutual clients. He has wide knowledge in the private client sphere and is always happy to offer advice.’

‘Personal and good communicators.’

‘Lindsays are always very approachable, knowledgeable and quick to respond.’

‘Grant Johnson is very good.’

‘Everything always seems to run smoothly and the professionalism is always first class.’

‘Responsive to client needs and proactive with solutions.’

Murray Beith Murray LLP

Boutique firm Murray Beith Murray LLP excels in handling tax planning strategy mandates for landed estate owners and administrative advisory work for investments and heritable property. The practice is also well equipped to advise high-net-worth Scottish clients on domestic and cross-border matters, particularly regarding the establishment of charitable trusts. An ‘expert in his field’Peter Shand jointly leads the team alongside Andrew Paterson, focusing on asset protection and executry mandates respectively. Sophie Napier and Fraser Scott advise on tax planning strategies and land sales,  Adam Swayne is another key member, while Alec Stewart joined from Morton Fraser MacRoberts in September 2023.

Practice head(s):

Peter Shand; Andrew Paterson


Other key lawyers:

Sophie Napier; Fraser Scott; Alec Stewart; Ruthven Gemmell; Adam Swayne


Testimonials

‘Peter Shand is an expert in his field. His advice is timely and succinct. He is very easy to deal with, has an eye for detail and a commercial awareness.’

‘Alec Stewart is extremely intelligent and has a unique ability to think outside the box and come up with creative solutions to his clients’ problems. Particularly good at dealing with complex generational wealth where assets are held across a variety of trusts/companies and personal holdings.’

‘Great blend of being approachable and friendly while being top professionals. MBM work extremely well in collaboration with other professionals ensuring an overall excellent experience for joint clients.’

‘Peter Shand is an outstanding individual. He is very responsive and has been of great assistance.’

‘Sophie Napier is particularly competent, efficient and we have a great deal of confidence in what she is advising.’

‘The team are experts in personal tax, trusts and executries. They are our go-to firm and their knowledge extends beyond legal knowledge to the wider business environment. They are practical as well as technical.’

‘Peter Shand is an excellent lawyer. He is very knowledgeable and a pleasure to deal with.’

‘Peter Shand is a brilliant solicitor; practical, down-to-earth and with excellent attention to detail.’

Work highlights


  • Successfully implemented a tax planning strategy for the transfer of the majority of a significant Scottish landed estate to our client’s nominated heir.
  • Advising clients owning heritable property in both Scotland and England and with a sizeable amount of wealth in EU countries, on their Wills, estates, and wishes to establish a charitable trust.
  • Advising a client on the legal and tax implications of the transfer of a Scottish landed estate into a trust arrangement.

Wright, Johnston & Mackenzie LLP

Well-placed to advise on the full range of cross-border inheritance matters, Wright, Johnston & Mackenzie LLP regularly handles tax planning, partnership and succession issues, often involving highly contentious family dynamics. Accredited private client expert Ian Macdonald leads the team with support from Roddy Harrison, while Rod MacLean spearheads the practice in Inverness, handling will drafting, inheritance tax, and land and estate sale matters. Magnus Mackay departed for Thorntons Law LLP in November 2023, while Sarah-Jane Macdonald joined from Gillespie Macandrew LLP.

Practice head(s):

Ian Macdonald


Other key lawyers:

Roddy Harrison; Rod MacLean; Sarah-Jane Macdonald


Testimonials

‘The team is very proactive and they really act as a team endeavouring to find the optimum solution for clients. Outstanding is how the firm brings together different service lines to obtain the best outcome for clients.’

‘Ian Macdonald provided the highest calibre of professional legal expertise and is committed to providing a very personal client service.’

‘Rod MacLean is a great listener who inspires confidence and trust in advisers and clients alike. Skilful in breaking down complex issues to make them easier to clients and lay persons to understand.’

Aberdein Considine

The ‘exceptionally well-qualified team’ at Aberdein Considine is collectively led by ‘invaluable’ Aileen Entwistle, who has considerable experience in handling matters concerning will drafting and powers of attorney; James MacKinnon, who has ‘excellent knowledge’ in contentious trusts and estate matters; ‘approachable and empatheticRyan Fox and Anthony Quin, who spearheads the Stirling-based team. Shona Sandison is another key contact, assisting with contentious and cross-border will and inheritance mandates.

Practice head(s):

Aileen Entwistle; James MacKinnon; Ryan Fox; Anthony Quin


Other key lawyers:

Shona Sandison


Testimonials

‘James MacKinnon is a knowledgeable solicitor, who always returns my calls in a timely manner and really is a pleasure to deal with.’

‘They are an exceptionally well-qualified team.’

‘James MacKinnon has excellent knowledge and is able to coordinate the efforts of the team to produce an exceptionally high standard of work.’

‘Aileen Entwistle has been invaluable in dealing with my client affairs. Her expert knowledge of complex issues relating to trusts has been extremely useful and I always feel completely comfortable recommending her to a client.’

‘A highly competent team who cover estate administration, tax planning and asset protection. Great depth of knowledge and work undertaken in a timely manner.’

‘Ryan Fox takes time to get to know his clients and their circumstances, advises on the benefits and pitfalls and ensures that advice is tailored to the individuals. Always approachable and empathetic, and responds promptly.’

‘The team provide an all-round excellent service and are able to advise not just on Scots law but on cross-border issues as well. They’re very switched on and able to cut through the noise and provide their clients with clear advice in complex situations.’ 

‘Aileen Entwistle is an absolute star. Aileen is not only an expert in her field, but at the same time very approachable and down-to-earth, quick to put her clients at ease and re-assure them that she not only understands the issues, but knows just how to deal with them.’

Blackadders LLP

Blackadders LLP’s team continues to expand, leveraging its expertise in multi-jurisdictional succession planning, often concerning high-value business assets. Dundee-based Laura McDowall leads the team and Johnston Clark assists clients with asset protection and power of attorney mandates, while dual qualified in England and Wales, Dale Ross specialises in executry and trust cases. Gillian Brown and Donna Brennan have since departed the firm.

Practice head(s):

Laura McDowall


Other key lawyers:

Johnston Clark; Dale Ross; Karen Phillips


BTO Solicitors LLP

Led by Gregor Mitchell, the team at BTO Solicitors LLP advises on estate planning mandates for companies and the establishment of discretionary trusts, in addition to tax matters involving foreign jurisdictions and a range of estate management work, including employment and corporate matters. Focusing on capital gains tax issues, Bruce Battersby is another key contact, and Euan Fleming joined from Burness Paull LLP in November 2023, further bolstering the team’s capabilities in sales and purchases, and administration cases.

Practice head(s):

Gregor Mitchell


Other key lawyers:

Bruce Battersby; Euan Fleming


Testimonials

‘Personal service with a very kind and sensitive approach to private client matters.’

‘Bruce Battersby is a capable private client lawyer; practical and technically able.’

‘Easy to work with, do what they say they’ll do and on time.’

‘Euan flemming is a standout individual.’

‘The team provide a very good service and are easy to communicate with.’

Morton Fraser MacRoberts

Situated in the firm’s wider corporate and real estate practices, the personal tax and trusts team at Morton Fraser MacRoberts is well equipped to handle the full range of inheritance tax planning, executry administration and related regulatory issues. Private client specialist Carryl Beveridge leads the team, regularly handling succession and tax planning matters, while Catriona MacPhail assists high-net-worth individuals and estate landowners on planning and trust management. Jack Kerr, Carole McAlpine-Scott, James Inglis and Sue Hunter further bolster the team’s expertise in personal injury and charitable trusts mandates.

Practice head(s):

Carryl Beveridge


Other key lawyers:

Catriona MacPhail; Jack Kerr; Carole McAlpine-Scott; James Inglis; Sue Hunter


Testimonials

‘Jack Kerr is extremely able, knowledgeable and hard working. He makes himself available for his clients.’

‘James Inglis and his team run a very professional practice, putting clients at ease, passing queries and actions to different teams within the business as required.’

‘Catriona MacPhail is exceptional at making you feel like an individual, and not just another client. She made significant effort in understanding what we wanted to achieve and gave us several options to consider. Her ability to distill complex topics in such a readily understandable but concise way is unusual.’

‘James Inglis is a very experienced and knowledgeable lawyer. He makes himself available and always offers pragmatic advice with a sure grasp of legal, financial, and reputational risk.’

‘Jack Kerr is the partner with whom I have dealt. He’s calm, knowledgable and efficient and very personable.’

‘James Inglis is professional but personable and is able to distil legal complexities by explaining what something means in simple terms to his clients.’

‘At all levels, individuals are knowledgeable, proactive and extremely pleasant to deal with.’

‘Both Sue Hunter and Catriona MacPhail are technically excellent, imaginative in their approach to problems, responsive and above all great to work with.’

Stronachs LLP

The Aberdeen-based team at Stronachs LLP is led by Jaclyn Russell, who is well-versed in handling tax and estate planning matters. The practice assists local and international clients with mandates concerning capital tax planning, power of attorney and estate administration. Kirsten Anderson and Karen Oliver advise on personal injury trust matters, while Raiya Law and Emily Wright handle estate and succession planning cases for high-net-worth individuals.

Practice head(s):

Jaclyn Russell


Other key lawyers:

Kirsten Anderson; Karen Oliver; Raiya Law; Emily Wright


Testimonials

‘Kirsten Anderson was extremely personable and understood the brief for a complex family requirement.’

‘I thoroughly recommend Karen Oliver for her vast knowledge and professionalism. Everything was carried out in a very professional manner, and she kept me very well informed.’ 

‘Jaclyn Russell gives clear advice and she gets the job done on time.’

‘The team are friendly, approachable and supportive at what can often be very difficult times.’

‘Jaclyn Russell leads the team very well. She has dealt with several of our most important clients and the feedback has been universally positive. She has a talent for empathetic questioning.’

‘Karen Oliver stands out for the way she deals with clients. She can build trust and rapport quickly though her focus on understanding the client’s objectives and finding the right solution.’

‘A very organised practice, offering excellent advice in a timely manner.’

‘I have dealt mainly with Jaclyn Russell and Karen Oliver. The overriding quality is that they are so approachable and not intimidating. They deal with what can be a complex decision making process, in a friendly manner and make my clients feel relaxed.’

Work highlights


  • Advised multiple generations of a Scottish family-owned and run company with a worldwide profile, including cross-border succession and inheritance tax planning and guidance on both new and existing trust arrangements.
  • Advised a national employer’s Members’ Benefits Trust, conducting a full review of current arrangements and providing recommendations regarding the substance and implementation of adjustments to these arrangements.
  • Dealt with the £20m estate of a wealthy businessman, farmer and landowner.