News and Insights
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).
27 March 2025 | Time to read: 3 mins
Spring Statement Analysis
By David Mowlem
David Mowlem outlines what you need to know from the Spring Statement.
05 December 2024 | Time to read: 3 mins
Key Takeaways from the 2025/26 Scottish Budget
By David Mowlem
David Mowlem outlines what you need to know from the 2025/26 Scottish Budget announcement.
06 November 2024 | Time to read: 6 mins
Key Takeaways from the Autumn Budget 2024
By David Mowlem
After months of speculation, we can now work through the new tax landscape we find ourselves in following the Autumn Budget on 30 October.
21 December 2023 | Time to read: 1 min
The Trusts & Succession (Scotland) Bill passed at Scottish Parliament
By David Mowlem
The Trusts & Succession (Scotland) Bill was passed at the Scottish Parliament on 20 December 2023, David Mowlem provides an update.
08 December 2023 | Time to read: 4 mins
Trust law – What are the key differences north and south of the border?
By David Mowlem
Although there are many similarities in trust law, it is important to note the key differences between Scotland vs England & Wales.
13 June 2023 | Time to read: 3 mins
Tax rises – the possibility and implications of a wealth tax
By David Mowlem
As featured in the Scotsman, David Mowlem considers the possibility and implications of a wealth tax.
26 May 2022 | Time to read: 6 mins
Trusts Caught by the Deemed Domicile Net
By David Mowlem
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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