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.

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.

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.

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.

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.

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.

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.

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.

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. Margaret Ross joined from Balfour+Manson LLP in September 2024.

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.

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.

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.

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.

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.

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.