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Trusts Caught by the Deemed Domicile Net

Following the Finance Act in 2017, a new category of “deemed domicile” was introduced into the UK’s Inheritance Tax regime.

Separated Parents: Top tips for a “plane” sailing summer holiday

If you are planning a summer holiday with your child but you are separated from your child’s other parent, there are some things to think about in advance.

Tornagrain | New Town Development

We act for Tornagrain Limited, part of the Moray Estates group, in connection with the development of the Tornagrain new town.


Running for a period of four weeks over the summer in our Edinburgh office, our internship programme provides an opportunity to develop your legal skills and gain valuable practical work experience in a dynamic, fast-paced environment. Our paid summer internship programme is aimed at Scots Law or dual qualification students who are also looking to secure a legal traineeship.

You will be allocated to a specific legal team throughout the duration of your internship, allowing you to fully immerse yourself into live client projects. All of our students are assigned a “buddy” for day to day support, as well as a mentor to assign your work.

This is an excellent opportunity to broaden your network of professional connections and gain insight into the complex matters our solicitors deal with on a daily basis. We understand that your past work experience may be minimal so we ensure interns are fully supported throughout the process.

Please note the application process for our 2022 summer internship programme has now closed and all places have been filled.

Find out more about Internship programme

If you are interested in an internship at Gillespie Macandrew and have further questions, please email our HR team at


Contact us to find out how we can help you.

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