Our Private Client lawyers have only one agenda. Yours.

Our Private Client lawyers look after the interests of business owners, individuals and their families and advise expertly and sensitively on often complex issues relating to succession, wealth protection and taxation. Our style is practical and human - advice for the way we live our lives.

Key Contacts

Areas of expertise

Will

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Estate planning & organising your affairs

Wills are complex and it’s important to take the time and obtain the right legal expertise when putting a will in place. There are many aspects to consider, for example asset protection, succession planning in any business and the tax implications of your will are just a few. We can talk you through this and assist with putting an appropriate will in place.

Incapacity and Powers of Attorney

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Personal powers of attorney

In the event you lose the ability to make your own decisions in the future, it’s imperative you have a power of attorney in place so that the people you choose can step in and make financial and welfare decisions for you. This can be from the straightforward paying of bills to putting tax planning measures in place for you. What’s critical is to make sure the powers are appropriate for your circumstances.

Guardianship

If you have a friend or relative who doesn’t have a power of attorney and has lost the ability, through an accident or illness, to make their own decisions, we can assist with putting in place a Guardianship Order and giving guidance on the ongoing record keeping required.

Advance directive / Living will

An advance directive is a written statement of your wishes regarding healthcare and treatment in the event of serious medical conditions. If you have specific instructions in respect of what care or medical treatment you would wish to receive, we can ensure these are followed in the event that you are unable to convey them yourself.

 
Estate Administration

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What to do when someone dies

Dealing with a bereavement is difficult and we can ease things by assisting with the administration of the estate - investigating the assets, preparing the forms to HMRC, applying for Grant of Confirmation (Scottish probate), paying out legacies, dealing with legal rights or just giving you guidance if you prefer to deal with matters yourself.

Inheritance tax

If you are unsure whether an estate has inheritance tax to be paid or how to calculate the inheritance tax liability once someone has died, our team can help you make sense of the inheritance tax minefield and put your mind at ease that the correct amount has been paid and in a timely manner.

 
Trusts

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Creation

We advise on the creation of trusts, for reasons from asset protection to tax planning, including inheritance tax and capital gains tax consequences.

Compliance

Trust compliance matters are becoming more onerous with the introduction of HM Revenue and Customs’ Trust Register. We can assist by looking at your trusts to check that they are fully compliant with current legislation.

Tax returns

If your trust requires yearly tax returns, we can help with that.

Accounts

Trustees have a duty to keep trust accounts, but many do not comply with this requirement. We can assist you by preparing annual trust accounts to help the trustees keep accurate records.

Winding up

We can guide you through the process of bringing a trust to an end, either because the beneficiaries have reached a certain age, or because your trust is no longer serving its initial purpose, we can ensure you make the correct returns to HMRC whether it’s to pay any inheritance tax or capital gains tax, and that the beneficiaries receive the share to which they are entitled.

Life policies

Holding a life policy in trust can be a very tax efficient way to quickly access funds after death and save on inheritance tax. However, it’s important the trust is fit for purpose and set up appropriately. We can review any policies and trusts you have and provide you with advice as to what happens with the policy upon your death.

 
Contentious Trusts and Estate

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Challenge a will

There are limited grounds in Scotland under which to challenge a will but if someone close to you has died and you have concerns about how or when their last will was signed, we can review the position and discuss the potential merits of challenging it.

Trustee disputes

If you are a trustee of a trust but there has been a breakdown of relations among the current trustees, we can act on your behalf to represent your interests and advise you as to your liability as a trustee.

Professional negligence

If you are in the unfortunate position where you have had personal legal work carried out for you in the past but it has now become apparent that something was not done correctly or you were not properly advised as to the implications of proceeding down a certain route, we can review the work carried out and let you know if you have a potential claim.

Legal rights claims

Children and spouses/civil partners can claim ‘legal rights’ (forced heirship under Scots law) on a death if they have been excluded from a will or their entitlement under a will is less than their entitlement under legal rights. We can assist you in deciding whether to make a claim or accept your entitlement and we can also review any calculation sent to you and provide you with advice as to your rights and whether you are entitled to anything further.

Claim by a cohabitant on intestacy

If your partner has died without leaving a will, it’s critical you take advice immediately as strict time limits apply to making a claim for provision from their estate. We can assist you in making a claim and look to maximise your potential entitlement.

 
Tax Planning

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Gifting

If you are trying to pass wealth down onto the next generation but are not sure how to do this in a tax efficient manner, we can review your current inheritance tax position and provide you with various options on the best way to gift assets out of your estate.

Setting up trusts / family investment companies (FICs)

You may have decided you wish to pass some of your wealth on to the next generation, but you have concerns about the beneficiaries losing their ‘work ethic’ or spending it frivolously.  We can help you by discussing your options for asset protection, listening to your goals and objectives and coming up with the best solution for you and your family.

Philanthropy

If you want to give to a cause that means a lot to you or you want to set up your own charitable body, we can help and advise on the tax advantages.

 
International

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UK tax for international clients

If you have Scottish assets but live abroad or potentially have your residence in the UK but still retain strong connections to another jurisdiction, we can help you with your UK tax affairs and advise you on what parts of your estate is taxable in the UK.

Cross border estates and trusts

Dealing with trusts and estates that have assets both in the UK and abroad can add certain unforeseen complexities. We are used to dealing with estates and trusts that have a foreign element to them and we have global connections through our networks that put us in a unique position to provide the best advice to you.

Domicile and tax residence

If you have ties to more than one legal jurisdiction you may be unclear as to the implications of this on your tax affairs in life and after death. We can carry out a review of your current position and advise you as to what that means for you just now and how you may wish to plan in the future.

Property ownership in multiple jurisdictions

If you have assets owned in multiple jurisdictions such as a holiday home in Spain, Italy or France but you are not sure whether you require a will in more than one jurisdiction, we can assist. We can review your current will and assets and liaise with solicitors in the other jurisdictions to make sure your wills all work together and a new will in a foreign jurisdiction has not inadvertently revoked your will in Scotland or indeed the other way around.

 
Owner Managed Businesses

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Business powers of attorney

What would happen to your business if you can’t make decisions? If you are a sole or majority shareholder could anyone exercise control? By putting in place a bespoke business power of attorney, separately from your personal and welfare power of attorney we can assist you in making sure your business continues to operate smoothly even if you become unable to do so.

 
Family Investment Companies (FICs)

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A family investment company can be a useful tax planning tool, allowing you to exit a business, retain control and invest the proceeds as part of a succession plan for your family.

 
Planning for an exit

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We can engage with you at the planning stages of selling your business to make the most of your exit and look at things from inheritance tax and capital gains tax to providing for the next generation in the most efficient way.

 
Succession planning for the next generation

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You may be faced with the problem of deciding how to pass your interest in a business down to the next generation in a fair and tax efficient manner, we have expertise in this area and would be happy to guide you.

 
Tax Compliance

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Self assessment

If you have to prepare your own self-assessment tax report, we have the expertise to deal with this on your behalf.

Capital Gains Tax reporting

If you have sold assets that create a capital gains tax liability, we can assist you with preparing the necessary return to HMRC.

Trust and Estate Tax compliance

As part of our Trust and Estate Administration we routinely ensure that the necessary compliance regimes are adhered to such as Trust and Estate Registration on HM Revenue and Customs Trust Register.

Pricing Information

Click the button below for further information on pricing for certain services in accordance with the Solicitors Regulation Authority Pricing Transparency rules and the Law Society of Scotland Price Transparency Guidance.

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