Estate Planning and Tax: Wills, Trusts and Executries 2024

---

Speakers

Alan Barr, partner Brodies LLP and Honorary Fellow of the Law School, University of Edinburgh and Sandra Eden, former Senior Lecturer in Private Law, University of Edinburgh.

As the pandemic and its consequences fade in the rear-view mirror and even political stability has returned to some extent, a further mark of normality is the return of the next edition of our hugely popular annual review for wills, estate and tax practitioners.  Alan Barr and Sandra Eden return in mixed media mode to present this important annual seminar – in person and on screens, assuming demand for both. 

There will be detailed coverage of developments over the last year. They will cover legal and tax developments in relation to wills, trusts, gifts and other private client concerns. While talk of capital tax reform continues, much is just talk for the present – but there have been some important developments in statute and case law. The Scottish Government has contributed to further change, within and outwith the tax system and changes are imminent in relation to trusts – and aspects of succession. IHT, CGT and relevant income tax will be covered; and the welcome (to some!) growth has continued of reported cases on substantive important subjects – executries, wills, trusts and, this year, powers of attorney and their overlap with these matters. 

The seminar will review statute and case law, as well as significant other material. It is a vital review (with a bit of a preview) for anyone working in this area – comprehensive coverage with detailed materials, delivered with a light touch. Life (and death) will be that bit sadder if you miss it.

Learning Outcomes and Objectives

The learning outcomes and objectives are that (i) by the end of the seminar, participants should have a sound understanding of all major developments in the law, including taxation, relating to wills, trusts and executries which occurred in 2023, and (ii) through the provision of extensive materials solicitors should be equipped to undertake further study of developments in 2023 as they may find necessary or desirable.