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David Mowlem

Partner, Private Client

David is a partner in our Private Client & Tax team and is based in our Edinburgh office.  David specialises in tax and estate planning for individuals, business owners and their families and is dual-qualified in Scots and English law.  His expertise includes advising on wills, trusts and executries, as well as, personal tax planning including Inheritance Tax (including the availability and optimisation of reliefs such as Agricultural Property Relief and Business Property Relief) and Land and Buildings Transaction Tax.  David also regularly advises on the use of trusts, partnerships and other structures as part of succession planning for individuals and their estates and businesses, together with related governance issues. David is a member of the Society of Trust and Estate Practitioners (STEP) and is a Chartered Tax Adviser.

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David Mowlem

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Recent News & Insights by David

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.

Lawyers in Edinburgh
Solicitors in Edinburgh
Family Solicitors/Lawyers in Edinburgh

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