Removal of an executor

The recent case of Campbell v Campbell [2021] CSOH 3 involved a petition for the removal of executors on the grounds that they had acted improperly in administering an estate....

Capital Taxes Update

The UK Government’s most recent Budget saw fewer changes to Capital Taxes than might have been expected but there are still some points to note for taxpayers in Scotland as...

Taxation of Cryptoassets held by individuals resident in the United Kingdom

On the 21st February 2021 the most renown cryptoasset ‘Bitcoin’ rose to an all time high of over £41,000 per coin. The highs are starting to become more frequent and...

Gifting the Family Home – Reservation of Benefit Pitfalls

It is important to be aware of the ‘gifts with reservation of benefit’ rules to avoid creating an unexpected inheritance tax liability which might otherwise be avoided.