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Wright, Johnston & Mackenzie LLP has strengthened its Conflict Resolution Team with a new appointment. Sarah Wardell has joined the Edinburgh Hope Street office as a Partner. She brings a wealth of experience to the team having worked in-house with Shelter and then joined the Commercial Dispute
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Forestry has long been recognised as a tax-efficient investment, particularly in the context of inheritance tax (IHT).
Commercial woodlands in particular have historically benefitted from generous reliefs. However, from April 2026, significant changes to IHT rules will impact how these assets are
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Christmas is often a season of generosity. For many families, gifts can go well beyond chocolates and warm, woollen jumpers. Parents may help with house deposits. Grandparents may give a lump sum. A relative may provide financial support to help a couple get on the property ladder.
At the time, the
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Private Client Partner in WJM’s Inverness office, Rod MacLean, highlights the pending changes to Business and Agricultural Relief, the impact on Inheritance Tax and how to best plan for the new rules coming into force.
Wright, Johnston & Mackenzie LLP is committed to advising and supporti
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Our Business is Nothing Without Good People. We strive to put the right person in front of our clients to ensure the very best service, the highest level of expertise, and the right price.
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We have a simple vision:
To be recognised as offering long-term, rewarding relationships with our clients which are noticeably better than anything else on offer elsewhere.
We constantly strive to attain this vision, meaning that everything we do is centred on you.
We are all individuals, but we
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We offer a range of services for both franchisees and franchisors. When we know what you require from us we will always provide you with a quote based on either a precise fixed cost, or a fixed price range within which work will be undertaken for you.
If for whatever reason the work you ask us to d
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The new system of Shared Parental Leave (SPL) has received much media attention in recent months. Although the measures were enacted on 1 December 2014, the practical effects of the new system will only be felt by parents and employers in the near future.
To recap, the new system allows parents of
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A family's shared purpose is the reason they are in business together. Establishing this is essential before any issues can be resolved.
The family must clarify:
“Why do we, as a family, want to be in business together?”
“What is the “glue” that bonds us to each ot
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