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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.

Jennifer Munro

Associate, Land and Rural Business

Jennifer deals with a broad range of rural property matters including; sales and purchases of country houses, estates, farms, forestry, security work and general estate management matters such as leasing (agricultural, residential and utility providers), sporting rights, servitudes and wayleaves.



Jennifer Munro

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Recent News & Insights by Jennifer

03 February 2021 | Time to read: 3 mins


By Jennifer Munro

The relinquishment rules introduced by the Land Reform (Scotland) Act 2016 are being brought into force on 28 February this...

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