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Lindsay Bryce MacKay

Legal Director, Private Client

Lindsay joined Gillespie Macandrew in 2015 and has over 10 years of experience working with individuals and families throughout Scotland and beyond.

Lindsay’s practice includes all aspects of private client work.  She advises on a broad range of legal and tax matters, including the administration of executries, the provision of advice on Wills, trusts and lifetime succession planning, as well as incapacity issues and the use of Powers of Attorney.  Lindsay’s work often involves the provision of advice on complex Inheritance Tax issues and the use of trusts for tax planning or asset protection.

She has a particular interest in succession planning for farming families and works closely with colleagues in our Land and Rural Business team.

Lindsay is a member of the Society of Trusts and Estates Practitioners (STEP), having completed the STEP Diploma in Tax and Estate Planning in 2017, winning three STEP Worldwide Excellence Awards in the process and is also a Notary Public.  Lindsay currently serves as a Trustee on the Board of Pregnancy Counselling and Care (Scotland), a local charity supporting people with pregnancy-related challenges.

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Lindsay Bryce MacKay

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Recent News & Insights by Lindsay

27 November 2023 | Time to read: 4 mins

A changing legal landscape for Trusts

By Lindsay Bryce MacKay

An overhaul of Scotland’s trust law is long overdue, and the new Bill will go a long way to bring it up to date.

04 April 2023 | Time to read: 5 mins

What are the duties and responsibilities of Trustees?

By Lindsay Bryce MacKay

We explore the duties of Trustees and what advice Trustees should be taking in order to meet their obligations.

01 December 2021 | Time to read: 3 mins

Trust Registration Update

By Lindsay Bryce MacKay

The Trust Registration Service (“TRS”) was created by HM Revenue Customs in 2017 to create a register of trusts in the UK.

26 July 2021 | Time to read: 3 mins

How does the UK’s Inheritance Tax regime compare to foreign tax systems?

By Lindsay Bryce MacKay

The Organisation for Economic Co-operation and Development (OECD) has published a report exploring ways in which taxes can be used to support economic recovery.

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