Power of attorney disputes in Scotland: lessons from the Sir Ranulph Fiennes case
The recent and widely reported circumstances surrounding explorer Sir Ranulph Fiennes have brought the role of attorneys and the potential…
Private Client
Family care arrangements: could an informal agreement lead to an estate dispute?
The recent decision in Rogers v Wills highlights the risks of informal family care arrangements. Although the background of this case is…
The Autumn Budget 2026: key announcements for individuals and businesses
While largely avoiding broad-based tax increases, The Autumn Budget 2026 introduces a range of tax, business and employment measures that…
Effective estate planning in Scotland: 10 key parties to involve in discussions
Effective estate planning can help ensure that all your assets are distributed and managed according to your wishes on your death.…
Can a Deed of Variation be used in care cost planning?
Many people are concerned about long-term care costs and how best to manage inherited assets to meet these costs in the future. Estate…
Powers of attorney across borders: why a single signature may not be enough
Many people own property, bank accounts or investments abroad, or have family living in other countries. If you became unable to manage…
Marriage and inheritance tax: understanding the tax benefits
The recent news that Ricky Gervais has announced that he will marry Jane Fallon (his long term partner of over 40 years) caused much media…
Effective Estate Planning in Scotland: Seven Key Considerations
Do you think about the future? Are you in the habit of making to-do lists or new year resolutions? Do you have life goals or expectations…
The Inheritance Tax Gift Exemption Few People Use
Earlier this year, a wealthy political donor discovered that giving money away is rarely as simple as it looks. Jeremy Hosking had given…
Collectables and the possible Hidden Value in Your Estate
The upcoming Barbie exhibition in Glasgow is a reminder that yesterday’s toys and collectables can become today’s valuable assets. From…
Highland Power of Attorney Month: A Small Step That Makes a Big Difference
As solicitors working locally with individuals and families across the Highlands, we regularly see the reassurance a Power of Attorney can…
Who decides? What happens when funeral wishes are not expressed or recorded
When someone dies, many people assume the funeral arrangements fall automatically to a spouse or the closest family member or is settled by…
Funeral wishes in Scotland: where to record them and what they mean in law
When someone dies, many people assume any funeral wishes included in the deceased’s Will determines how matters will proceed. But contrary…
Thorntons partners appointed to global STEP steering committees
Two Thorntons lawyers have been elected to global steering committees for the Society of Trust and Estate Practitioners (STEP), reinforcing…
Don’t let your Will Become a Punchline…
The danger of trusting an online system when writing a Will has been demonstrated once again in a recent court decision. Almost ten years…
A new era of trust compliance
Trustees across the UK are currently rushing to register their trusts on HMRC’s Automatic Exchange of Information (AEOI) system to meet the…
Brace for impact: what a tax-raising Budget could mean for asset-holders
With a reported £20 billion black hole to plug, the Chancellor has been clear: the country must pay up, especially those who can shoulder…
Understanding the New Inheritance Tax Rules: What Trust Owners and Families Need to Know
From 6 April 2026, one of the biggest shifts in UK inheritance tax in decades will come into effect. The government’s proposed changes to…
How professional property valuations can protect against inheritance tax
As the inheritance tax (IHT) landscape becomes ever more complex, it is becoming increasingly clear that you don’t need to be rich to be…
The Potentially Devastating Impact of IHT Reforms on Scotland’s Family Businesses, and What You Can Do Now to Protect Your Legacy
Chris Gardiner, Partner at Thorntons Law, discusses the impact of Inheritance Reforms on Scotland’s family-owned business, and the steps…
Concerned about the cost of care?
While only around 1 in 4 of us will require to go into residential or nursing care, many of us are concerned about the cost of care as we…