Estate Planning and Tax: Wills, Trusts and Executries

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About the seminar

In 2021, following one of the strangest of recent years, Alan Barr and Sandra Eden return to present the next version of this important annual seminar. Although their appearance will be more ethereal than usual, the substance of matters to be covered is as solid as ever.

Once more they will cover legal and tax developments in relation to wills, trusts, gifts and other private client concerns. Despite widespread speculation on changes in taxation (and particularly capital taxation), changes actually implemented thus far have been relatively limited – but important nonetheless. Those changes will be dealt with, along with serious consideration of what might be to come – including on the specifically Scottish front. 

CGT and relevant income tax will be covered, from the courts as well as the Parliaments.  Courts and tribunals have as usual contributed with important cases on tax, as well as executries, trusts, professional practice and related matters. 

This seminar will review statute and case law, as well as significant other material. It is a vital review (with a leavening of preview) for anyone working in this area – comprehensive coverage with detailed materials, delivered with a light touch.  A return to normality from the frontiers of changing practice.

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 2020, and (ii) through the provision of extensive materials solicitors should be equipped to undertake further study of developments in 2020 as they may find necessary or desirable.