John McArthur
Partner, Head of Tax and Co-Head of Private Client
John specialises in complex tax, trust and succession issues and regularly works with other professional advisers to provide advice on structuring complex multi faceted estates to maximise their tax and succession efficiency. He regularly provides opinions to other professionals on legal, tax and other contentious matters including wills, trusts and executries and has significant experience in all areas of personal tax, and tax planning, particularly Inheritance Tax and Land and Buildings Transaction Tax.
John is accredited by the Law Society of Scotland as a specialist in Trust Law and regularly speaks at legal courses for STEP, other legal education providers and the Law Society of Scotland. He presents seminars to other professionals on legal and tax matters and has published articles in the Journal of the Law Society of Scotland and The Scotsman.
John is as a member of the Society of Trust and Estate Practitioners (STEP), a member of the Association of Taxation Technicians and an Associate of the Chartered Institute of Taxation. He is one of the few lawyers in Scotland who can call themselves a Chartered Tax Adviser and he was until recently the Treasurer of a charity with a turnover of around £1m. He is also a member of the Society of Writers to her Majesty’s Signet.
Areas of expertise:
Teams:
Experience:
- Settled a case with HMRC where their solicitors were involved in interviewing the potential witnesses prior to HMRC making a decision about the IHT liability. They agreed that Agricultural Property Relief was available after that meeting. We believe that this was the first time in the UK that this process was followed.
- Involved in four appeals against IHT Notices of Determination and numerous discussions with HMRC which have settled prior to any Notices being issued. He appeared on behalf of the taxpayer in the IHT penalty case of Cairns v HMRC and was involved in the pre determination discussions with HMRC for the only inheritance tax case to proceed directly to the Inner House of the Court of Session in the last 25 years, Linlithgow v HMRC.
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John McArthur
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Recent News & Insights by John
30 October 2026 | Time to read: 5 mins
Autumn Budget 2026: Key Legal and Tax Takeaways for Individuals
By John McArthur, Laura Wilson
Following the Autumn Budget 2026, John McArthur & Laura Wilson have prepared a summary of the key points for individuals to be aware of.
28 April 2026 | Time to read: 3 mins
Inheritance Tax Reform: April 2026 Changes and the Road Ahead
Significant Inheritance tax changes took effect in April 2026. This article examines their real impact on businesses and estates.
03 February 2026 | Time to read: 4 mins
Shifting Ground: Making Sense of the Government’s Changing IHT Proposals
We explore the latest changes to IHT, the practical challenges for business owners, and why the current approach risks creating an unworkable system.
27 May 2025 | Time to read: 5 mins
Preparing for Changes to Inheritance Tax: Essential Planning for Rural Business Owners
By John McArthur, David Mowlem
Find out more about changes to Inheritance Tax (IHT) Agricultural Property Relief (APR) and Business Property Relief (BPR).