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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.

Lorna Balfour

Associate, Land and Rural Business

Lorna joined the firm as a trainee in 2013 and has worked in the Land and Rural Business team since qualifying in 2015. She has experience in a broad range of rural property issues, in particular dealing with the purchase and sale of estates, farms and forestry, and general estate management including leases, sporting rights, servitudes and wayleaves.

Lorna also gained her STEP Diploma in Tax and Estate Planning (Scotland) in June 2019.



Lorna Balfour

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