Estate Planning and Tax: Wills, Trusts and Executries

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Things have continued to be not as we have wished throughout 2021 but may be moving towards something like normality. In an attempt to emphasise that normality, what could be more reassuring than the latest version of this important annual seminar, now past its thirtieth anniversary. 

In 2022, those pearls of estate planning (anniversary enthusiasts will see what we did there) Alan Barr and Sandra Eden return to present an all-new survey. Still wafting over the ether rather than in your villages and towns, they will cover legal and tax developments in relation to wills, trusts, gifts and other private client concerns. Despite continued threat of changes in capital taxation, those have not yet materialised – although UK and Scottish Budgets in October and December may change that. And the continued lack of change in some areas – for example the IHT nil-rate band - is itself a stimulus to changing planning for many, a point to be dealt with in the seminar. 

There will be consideration of what has been and what might be to come – including on the specifically Scottish front. Inflation without an indexation allowance makes CGT a source of worry already; and income tax changes HAVE happened.  

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 bit of preview) for anyone working in this area – comprehensive coverage with detailed materials, delivered with a light touch and a bonus discussion session.  If you have been before, we think you will come again. If you have not been before, now is the time!

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 2021, and (ii) through the provision of extensive materials solicitors should be equipped to undertake further study of developments in 2021 as they may find necessary or desirable.