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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.

Chris Smith

Partner and Head of Corporate

Chris leads our Corporate and Commercial Team and advises owners and managers throughout the business life cycle.  From guiding an entrepreneur on options for setting up a new venture, through assisting with investment and contracts as the business grows, to overseeing the sale of the business, Chris brings the benefit of his expertise and experience to bear in providing practical and reliable guidance to clients large and small.

Chris has particular expertise in advising landowning clients and family businesses.  When working with family businesses, he combines business advice with personal considerations to ensure the family’s long-term aims are achieved.

Chris is also a Certified Specialist in Risk Management and Governance.



  • Acted as lead counsel to Johnson and Johnson Foundation Scotland in connection with a significant cross border funds investment. Learn more
  • Continue to advise Poppy Scotland on matters in relation to intellectual property, charity law, employment law and all other legal matters.


Chris Smith

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