Sarah-Jane Macdonald

sjm@wjm.co.uk

I advise on all areas of private client law, but have a particular interest in complex or contentious trusts and estates.

I often guide executors/trustees and beneficiaries through disputes with a view to reaching practical resolutions. I have hands-on experience in negotiation and mediation to reach agreement to these, often, difficult, involved and emotional situations.

Likewise, as an Accredited Specialist in Trust Law, I frequently advise on intricate trust matters, including tax efficient methods of passing assets to the next generation in what can be largescale restructures of estates. This includes advising on cross-border matters, the availability of tax reliefs (such a business property or agricultural property reliefs) and the variation of trust deeds via the court where appropriate. I’ve recently been advising on various trusts that now fall within the UK IHT regime for formerly domiciled residents and gift with reservation of benefit issues.

Recent Activity

I appeared as an expert witness in the Court of Session case of McCormack v McKinnon [2023] CSOH 70 in relation to a trust dispute.

I represented STEP Scotland at the Scottish Parliament discussing the new Trust and Succession Bill and continue to work with STEP on changes to trust and succession law in Scotland.

I provide other legal professionals with advice on Legal Rights and opinions for assistance with particular issues.

I regularly present on issues relating to trusts and contentious estates, and have recently appeared at the CLT Private Client Conference, and the STEP/WS joint Conference, amongst others.