Personal tax, trusts and executries in Scotland

Anderson Strathern

Counting some of Scotland’s largest landowners and wealthiest families as clients, Anderson Strathern supports clients with a wide array of personal tax efficiency strategies, complex and overseas trust creation, and intricate executry issues. The group, which has particular expertise in advising clients with interests in the US, is led by the highly experienced Carole Tomlinson, and includes Martin Campbell, whose remit spans advising the owners of landed estates, handling personal injury trusts, and assisting with tax compliance. Alasdair Johnstone leads the firm’s high-net-worth team, and Caroline Pringle assists a range of clients, including those of reduced capacity.

Responsables de la pratique:

Carole Tomlinson


Autres avocats clés:

Martin Campbell; Alasdair Johnstone; Caroline Pringle; Laura Murray


Les références

‘The Anderson Strathern team is highly professional, friendly and approachable.’

‘Alasdair Johnstone and Laura Murray are my main contacts within the firm. Both contacts are well known to my own family members who also use AS in their own business ventures.’

‘The team are very approachable and are happy to discuss client matters and to provide solutions to issues.’

Brodies LLP

Under the direction of Mark Stewart, the Scotland-wide team at Brodies LLP advises high-net-worth clients on the full spectrum of private wealth matters. Tax planning expert Alan Barr is a key member of the team, as are Norman Kennedy, who assists clients with a myriad of matters, from asset protection and succession planning, to wills, trusts, and incapacity planning; and Leigh Gould, who concentrates on clients with rural businesses. Reputed figure Susanne Batchelor is a key name for a roster of high-net-worth clients and their families. Angela McCulloch is practiced in setting up family investment companies and trusts.

Responsables de la pratique:

Mark Stewart


Autres avocats clés:

Alan Barr; Susanne Batchelor; Norman Kennedy; Leigh Gould; Angela McCulloch; Neil Ritchie; Jessica Flowerdew; Stewart Gibson; Nikki Neal; Emily Pike


Les références

‘I’ve worked with several legal firms, and Brodies’ client service has been the best. The team has consistently demonstrated their thorough understanding of our situation and goals. All advice has been clearly explained, avoiding legal jargon. They respond quickly to questions, and we’ve been impressed with their speedy implementation.’

‘The international private client team has developed a strong expertise in matters between Scotland and France, in particular in estate planning matters. The team also knows about the flexibility which is needed in such international matters, which is of great assistance in these cross-border situations.’

‘I have had the pleasure of working with Jessica Flowerdew. She has developed a strong expertise in matters between Scotland and France and she speaks very good French, which is also important. Jessica and her colleagues are also very nice people to work with and they have a very good contact with clients.’

Shepherd and Wedderburn

A go-to choice for high and ultra-high-net-worth clients, Gillian Campbell co-leads the practice at Shepherd and Wedderburn alongside Christopher McGill, who acts for clients with interests across the UK and beyond and has experience with vast trusts, and fellow co-head Eleanor Kerr, who is a key adviser for all elements of estate planning. Malcolm Rust is trusted by entrepreneurs and high-net-worth individuals to advise on tax issues, charitable trusts, and succession planning. Other practitioners integral to the team include Alexis Graham, whose expertise encompasses charitable trusts, and executries specialist Keith McLaren.

Responsables de la pratique:

Christopher McGill; Gillian Campbell; Eleanor Kerr


Autres avocats clés:

Malcolm Rust; Alexis Graham; Keith McLaren


Les références

‘This team is kind, friendly, always available, and hugely professional. I would happily recommend the team to anyone.’

‘Gillian Campbell is a consummate professional, always kind, and willing to engage fully to understand your needs. She then executes the agreed plans with speed and with excellent communication.’

‘Alexis Graham is a delight to work with. She attends to requests in a timely and professional manner, and has the added quality of empathy, which is so unique, particularly in this field.’

Blackadders LLP

At the helm of Blackadders LLP's private client practice is Dundee-based Laura McDowall, whose advice on trusts, wills, tax mitigation, incapacity, and more is routinely sought out by a raft of high-net-worth individuals. The team, which is highly experienced in matters relating to Powers of Attorney and financial guardianship, includes versatile practitioner Johnston Clark, and Dale Ross, who is notably well-versed in the handling of complex, multijurisdictional estates. Lindsey Brown leads on executry work, and John Dargie is a key contact for a varied client base. Praised for her professionalism and compassion, Karen Phillips comes highly recommended for the full scope of personal tax, trusts, and executry work.

Responsables de la pratique:

Laura McDowall


Autres avocats clés:

Lindsey Brown; Johnston Clark; Dale Ross; John Dargie; Karen Phillips; Colin Runcie; Karen Phillips; Lorna Christine


Les références

‘I approached Blackadders and was met with nothing but kindness, efficiency, and a satisfactory conclusion.’

‘Lorna Christine provided friendly and professional advice on Power of Attorney. Gave me confidence she had good knowledge to advise us.’

‘Everyone with whom I have come in contact throughout the firm has proven to be an excellent representative. They are all worthy of note for their professional approach, approachability, and friendliness.’

Principaux clients

Maggie’s Centre, Dundee


George and Annie McLean Trusts


Burness Paull LLP

Specialising in cross-border estates and succession planning, family investment companies, and clients with shares in private companies, Colin McKenzie oversees the team at Burness Paull LLP, which attracts an international client base of high-net-worth individuals. ‘Outstanding lawyer’ Fiona Clarke is routinely instructed to advise on succession planning, PoA, wills, and the administration of trusts and estates, and Claire Macpherson’s practice centres around complex and international tax matters. Rob McNab and Amanda Armstrong are two more key names in the practice.

Responsables de la pratique:

Colin McKenzie


Autres avocats clés:

Fiona Clarke; Claire Macpherson; Rob McNab; Amanda Armstrong


Les références

‘Excellent team and very personal approach to private client work.’

‘Fiona Clarke is an outstanding lawyer.’

‘On the whole, the team at Burness Paull are great and I would have no hesitation in recommending to clients. They are responsive and empathetic which are qualities much appreciated by private clients dealing with potentially sensitive family and succession matters.’

Principaux clients

ACF Sports Promotions Limited


Amplus Energy


Association of Chartered Certified Accountants


Goodgrun Limited


Halliburton


Kromann Reumert


McInroy & Wood


Metrol Technology Limited


Prosource.IT (UK) Limited


WRC Recycling Limited


Principaux dossiers


  • Advised a tech entrepreneur on £40m cross-border succession planning.
  • Provided succession planning advice to a high-net-worth family with company and other business interests worth £25m.
  • Provided holistic advice to a Scottish business family involving a trading business group and a new trust ahead of the October 2024 budget.

Gillespie Macandrew LLP

Highly experienced private client duo Agnes Mallon and John McArthur jointly lead the offering at Gillespie Macandrew LLP, which is experienced in complex succession planning and trust creation for high-net-worth families, including those in the farming sector. The team also handles delicate executry work and strategic tax planning, and includes David Mowlem, who specialises in wills, trusts, asset protection, and tax efficiency, as well as Eilidh Adams, a key contact for complex estate planning, trust law, and inheritance tax planning. Stewart Dunbar‘s interests include advising on succession planning for business-owning families, and Angela McMahon is an expert in trusts.

Responsables de la pratique:

Agnes Mallon; John McArthur


Autres avocats clés:

Eilidh Adams; David Mowlem; Stewart Dunbar; Angela McMahon


Les références

‘The team at Gillespie Macandrew are highly professional, skilled, incredibly efficient, conscientious, and thoughtful, and we are very lucky to have them carrying out all aspects of our legal requirements, both personally and for the businesses. We couldn’t wish for better.’

‘I am extremely satisfied by the service provided and have had no cause for complaint in any way.’

‘The partner in charge of my affairs is always very thorough and if there is more than one course of action to choose from, she spells out the alternatives in great detail which facilitates the choice.’

Harper Macleod LLP

Seasoned practitioner Pamela Niven leads the comprehensive offering at Harper Macleod LLP, which serves a range of high-net-worth individuals and acts for the Office of the Public Guardian. Trust specialist Jacqueline Leslie joins Niven, along with Julie Doncaster, whose expertise includes matters involving incapacity and clients operating in the rural sector. Leigh Beirne leads the firm’s work in the Highlands, and Kathleen Martin‘s practice includes advising on tax solutions and executries for non-doms, succession planning, and complex estate administration. Amber Heron is a key source of guidance on personal tax matters, and Annabelle Gow has a particular interest in Powers of Attorney and assisting vulnerable clients. Lindsay MacEwen handles a diverse caseload, as does Cinzia Duncan, who is experienced in cross-border instructions.

Responsables de la pratique:

Pamela Niven


Autres avocats clés:

Jacqueline Leslie; Julie Doncaster; Leigh Beirne; Kathleen Martin; Amber Heron; Annabelle Gow; Lindsay MacEwen; Cinzia Duncan


Les références

‘The team at Harper Macleod are the best there is and great to work with. They are exceptional in their field and deliver the best service and legal outcomes for clients. On a personal level, they are always warm and friendly, deliver against tight deadlines, and are always a delight to deal with.’

‘Leigh Beirne is a real standout solicitor. She is warm, friendly, and reassuring, and has a gift for making people feel at ease and gaining their trust. She regularly goes above and beyond in delivering a quality, personal service, and successful outcomes for my clients.’

‘Jacqueline Leslie has deep, unrivalled knowledge and experience of private client law, especially wills, inheritance tax planning, and estate administration. Jacqueline treats every client as an individual.’

Lindsays

Grant Johnson, whose expansive practice spans wills, Powers of Attorney, tax planning, legal rights, and more, heads up the offering at Lindsays, which is well-equipped to handle matters related to trusts, care home costs, and the administration of large estates. Caroline Fraser is similarly versatile, with notable experience regarding Adults with Incapacity law, and Clare McCarroll leads on executry instructions. Morag Yellowlees and Sandy Lamb are key contacts for clients seeking guidance on a host of issues, and Ernie Boath’s wide remit includes appointments as guardian for numerous adults with incapacity.

Responsables de la pratique:

Grant Johnson


Autres avocats clés:

Caroline Fraser; Clare McCarroll; Morag Yellowlees; Sandy Lamb; Ernie Boath; John Thom; Kirsty Preston; Lynsey Kerr


Les références

‘The team is highly qualified, trustworthy and easily approachable.’

‘The individuals I have worked with are highly knowledgeable, pay attention to the detail, and are intelligent, with the ability to understand easily the particularities of other legal systems. They are reliable and very easy to work with.’

‘The Lindsays team demonstrate high levels of professionalism and knowledge with any client interactions. They balance this with great interpersonal skills where they really focus on the clients needs, making them feel well cared for.’

Murray Beith Murray LLP

Executry specialist Andrew Paterson co-leads the team at boutique firm Murray Beith Murray LLP alongside asset protection-focused Peter Shand. From advice on charitable trusts, to handling personal tax, succession planning, and will drafting issues, the firm’s offering is versatile. Alec Stewart is a key contact for high-net-worth clients, and Sophie Napier has experience advising on the inheritance of complex, cross-border estates. Fraser Scott concentrates on farming clients, and Kathryn Johnston and Adam Swayne are two further names to note.

Responsables de la pratique:

Peter Shand; Andrew Paterson


Autres avocats clés:

Alec Stewart; Sophie Napier; Fraser Scott; Kathryn Johnston; Adam Swayne


Les références

‘Very professional.’

‘Personable and responsive.’

‘They have a reputation for prudence and sensible advice. They are dependable, and because they are small, my relationship with them is very personal and one always deals with the same people who you feel know your situation.’

Principaux dossiers


  • Acting for the executors on the administration of a high-value estate with assets in multiple foreign jurisdictions.
  • Represented the trustees of a large family trust in relation to the proposed termination of part of the beneficiary’s interest in part of the trust.
  • Advised an elderly client with a multimillion-pound estate in relation to inheritance tax and succession planning.

Wright, Johnston & Mackenzie LLP

The large team at Wright, Johnston & Mackenzie LLP is led by private client veteran Ian Macdonald, who acts for a varied, high-net-worth client lineup across the full scope of tax planning, trust, and executry matters. Macdonald is supported by Roddy Harrison, who specialises in advising family businesses on personal tax, trusts, and more, and is well-versed in instructions with multijurisdictional elements. Inverness-based Rod MacLean has notable experience advising on rural wealth and asset protection, and Sarah-Jane Macdonald’s remit includes trusts mandates. Annie Pearson and Beth Fleming are active across a raft of matters.

Responsables de la pratique:

Ian Macdonald


Autres avocats clés:

Roddy Harrison; Rod MacLean; Sarah-Jane Macdonald; Annie Pearson; Beth Fleming


Principaux dossiers


  • Acted for the Executors in a case which determined that a Grant of Confirmation can be obtained in Scotland for a deceased domiciled in Scotland at death without assets situated there.
  • Provided technical inheritance tax advice to trustees in relation to the availability of business property relief on a trust worth £38m set up by an artist.
  • Acted in the administration of an estate worth over £5.5m, which included a property portfolio and various company interests, a discretionary will trust, and five related lifetime trusts.

Aberdein Considine

The pan-Scotland practice at Aberdein Considine runs the gamut of private client work, and is co-led by a team of four: Ryan Fox, whose extensive remit encompasses the administration of complex estates, Powers of Attorney, and trusts; Aileen Entwistle, whose interests include complex will drafting, Powers of Attorney, and clients with family businesses to protect; tax planning-focused James MacKinnon; and Stirling-based Anthony Quin.

Responsables de la pratique:

Ryan Fox; Aileen Entwistle; James MacKinnon; Anthony Quin


Les références

‘Aberdein Considine handled and continues to handle our personal legal affairs, including managing our will and Power of Attorney issues. We are happy with their professionalism, attention to detail, and ability to keep appointments on time. The staff are very helpful.’

‘They are professional, polite, and provide attention to detail to help us with the legal jargon and clauses.’

‘Aileen Entwistle had no hesitation in completing our wills and letter of wishes, nor in guiding our financial adviser through the trust and altering it to fit our requirements.’

BTO Solicitors LLP

Under the stewardship of succession specialist Gregor Mitchell, BTO Solicitors LLP offers a raft of succession planning, executry, trust, and tax guidance to a diverse client base. Euan Fleming focuses on the estate administration and personal tax needs of business owner clients, and Bruce Battersby’s broad interests include advising clients on the funding of old-age care.

Responsables de la pratique:

Gregor Mitchell


Autres avocats clés:

Euan Fleming; Bruce Battersby


Morton Fraser MacRoberts

Experienced in domestic and cross-border tax and succession matters, Morton Fraser MacRoberts acts for a diverse, high-profile, and high-net-worth client base across the full scope of personal tax, trusts, and executry matters. Carryl Beveridge heads up the group, which includes high-net-worth go-to Sue Hunter, tax planning specialist James Inglis, Carole McAlpine-Scott, who focuses on complex asset protection and tax mitigation strategies, and Catriona MacPhail. Jack Kerr, Emma Wood, and Elizabeth Sparks each come highly recommended for various instructions.

Responsables de la pratique:

Carryl Beveridge


Autres avocats clés:

Sue Hunter; James Inglis; Carole McAlpine-Scott; Catriona MacPhail; Jack Kerr; Emma Wood; Elizabeth Sparks


Les références

‘James Inglis is very knowable and professional. He is an excellent communicator.’

‘One is always assured of a personal service from this firm. They have handled an estate for me in a professional but friendly fashion, with a clear explanation of both costs and timescales.’

‘James Inglis is a very knowledgeable and professional person and has dealt with several of my clients’ affairs. He is an excellent communicator.’

Principaux dossiers


  • Advised a government agency on its template trust deeds to be used for vulnerable beneficiaries in the receipt of a payment.

Stronachs LLP

Headquartered in Aberdeen, Stronachs LLP is well-equipped to assist clients with estate and succession planning, charity and trust creation, issues of domicile and incapacity, and much more. The team is led by seasoned practitioner Jaclyn Russell, who is supported by Kirsten Anderson, a key contact for business and landed estate owners in need of succession planning guidance, and Karen Oliver, whose broad remit encompasses complex trusts. Paula Lukins and Raiya Law are further key figures in the group.

Responsables de la pratique:

Jaclyn Russell


Autres avocats clés:

Kirsten Anderson; Karen Oliver; Paula Lukins; Raiya Law; Emily Terry


Les références

‘Jaclyn Russell and her team are so easy to work with and have significant expertise in their field, which means I would have no hesitation in recommending them to contacts/clients.’

‘They have a strong focus on people – you can be confident they will deliver what they say they will on time and will put in extra work to do that and communicate any difficulties along the way.’

‘Jaclyn Russell is a technically strong partner and someone who will take time to come back with a considered answer if she is not able to answer immediately.’

Principaux dossiers


  • Advised a long-standing client on restructuring a complex family trust.
  • Advised clients on estate planning and trust structuring ahead of their family business sale.
  • Provided long-term estate planning support, including wills, powers of attorney, and tax considerations for individuals with assets in multiple jurisdictions.

Thorntons

Led by Audrey Dishington, Thorntons Law LLP’s personal tax, trusts, and executries offering is broad, spanning the creation and administration of offshore trusts and personal injury trusts, to advising on succession planning, the drafting of high-net-worth executries, and inheritance tax strategies. Magnus Mackay is a key contact for inheritance tax planning mandates involving trusts. Other lawyers central to the team are international tax planning specialist Rachel Anderson, and Morna Coutts.

Responsables de la pratique:

Audrey Dishington


Autres avocats clés:

Magnus Mackay; Rachel Anderson; Morna Coutts


Les références

‘The St Andrews team have been thorough, a good combination of friendliness and professionalism.’

‘Audrey Dishington stands out as combining good advice with a personal and warm approach.’

‘The team I work with are brilliant. If there is something one of them can’t help with, they immediately consider and recommend another partner with the relevant skills.’