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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.

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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.

Consultation on draft National Planning Framework 4 ending

Published: 25 March 2022
Time to read: 1 min

The Scottish Government’s consultation on the draft National Planning Framework 4 (NPF4) ends on 31 March 2022.

NPF4 once approved by the Scottish Parliament will become part of the development plan.  Planning decisions in Scotland should be made in accordance with the development plan unless there are material considerations otherwise.  Once approved NPF4 will also result in the abolition of the existing four strategic development plans.   NPF4 is therefore one of the most important policies in the planning system, and comments on the draft by members of the public and others with an interest in the planning system may be significant in shaping planning policy for years to come. The consultation papers can be found at

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