The May 2015 edition of Private Client Scotland is now available.  The ‘preview edition’ published in November 2014 can be found here. If you would like to subscribe to Private Client Scotland please email me at james@legalknowledgescotland.com

“In this edition the editorial looks at two manifesto pledges concerning the tax status of ‘non doms’ and a new inheritance tax relief and also the launch of the two new Scottish taxes. There is also an article on Revenue Scotland’s LBTT opinions policy.  Included in ‘Case reviews’ is the Judgement of Sheriff McCormick on the appointment of an attorney by an executor. ‘Professional updates’ include updates on the ‘Certification of Death (Scotland) Act’ and the Scottish Law Commission’s annual report. Lastly the ‘News items’ section includes stories that range from the average cost of a funeral to the introduction of ‘guardians’ in England and Wales for missing persons.”