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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.

Lisa Macpherson-Fletcher

Tax Director

Lisa advises clients on their tax planning and obligations and has particular expertise in relation to Capital Gains Tax and Inheritance Tax for rural farm and estate clients.

Lisa has worked for over 18 years in UK tax compliance and advisory for accountancy practices and a bank-owned trust company, prior to joining the legal sector.

Lisa’s work involves supporting teams across the firm on property and business transactions and succession planning and is comfortable advising on a wide range of complex personal, trust and partnership tax issues.  She is adept at navigating the complexities and sensitivities involved in partnerships and family-owned businesses.

Having worked in Jersey for a period, Lisa is also able to advise on UK tax residency and domicile with related tax planning and compliance requirements, to include the use of offshore trusts.  Lisa is a member of the Association of Taxation Technicians (ATT), the Chartered Institute of Taxation (CTA) and the Society of Trust and Estate Practitioners (STEP), of which she is the current Treasurer for Scotland.

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Lisa Macpherson-Fletcher

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Recent News & Insights by Lisa

05 April 2022 | Time to read: 3 mins

Land based tax reforms in Scotland?

By Lisa Macpherson-Fletcher

The report includes substance from various other sources and specifically ties into A Framework for Tax, published by the Scottish...

17 January 2022 | Time to read: 4 mins

Marital bliss or a fresh start? Don’t forget to review your tax obligations

By Lisa Macpherson-Fletcher

Now is the time to be aware on how marriage or civil partnership can affect your tax position.

19 November 2021 | Time to read: 3 mins

A spotlight on partnership property and Inheritance Tax

By Lisa Macpherson-Fletcher

A spotlight on partnership property and Inheritance Tax.

20 September 2021 | Time to read: 4 mins

Property after death: advice for those dealing with the estate of a loved one

By Gillian Wright Lisa Macpherson-Fletcher,

After the death of a loved one an up-to-date Will provides some comfort to the family in what is a...

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