Heather is a key member of two teams: Private Wealth and Tax, and Charities.
She advises a range of private clients on tax, estate and succession planning, and in connection with philanthropic matters. Those clients include families, individuals, trustees, and businesses including family businesses and those with farming interests. She is highly experienced in dealing with complex matters, including those with an international element.
For charities, she advises on a wide range of matters including constitutional structure and formation, effective governance, interaction with OSCR, and issues regarding the receipt of legacies and fundraising. She also advises charity boards in connection with large charity restructures and reorganisations, and with regard to the duties of charity trustees. She has particular expertise in advising charities operating within the Education Sector.
Private Wealth and Tax
- Advising clients with international interests.
- Estate administration, wills and powers of attorney.
- Advice on succession planning, philanthropy, tax compliance and tax planning, with a particular focus on inheritance tax.
- Advice on trusts and their administration.
- Advice for adults with incapacity, including in connection with guardianship applications.
Charities
- Acting on behalf of a wide range of charities operating within various sectors, in connection with:
- restructuring and constitutional advice, including for charities established under statute and under historic constitutions
- restructuring cross-border charities
- governance
- the establishment of new charities, including advising on structure
- amalgamations and charities changing legal form
- the demerger of connected charitable organisations, including detailed governance and strategic advice on restructures
- regulatory advice and interaction with OSCR (the Scottish Charities Regulator).
- Advising a large educational endowment in relation to a constitutional reorganisation including governance advice, engagement with the board/OSCR, drafting of new articles to form a single constitution distinct from a linked educational establishment, and advising the Board in relation to updating Policies.
- Advising a university in connection with a foreign legacy left in favour of a linked Development Trust, and the tax consequences of overseas legacies left to non-qualifying recipients.
- Advising charities, individuals and organisations on all aspects of charity law, including regulation and interaction with the OSCR, constitutional matters, effective governance and tax, fundraising and donor agreements, and interpretation of charitable bequests.
- Providing advice to charity trustee boards on the interaction of connected charities.
- Advising charity trustees on their statutory and fiduciary duties.
- Providing training to charity trustees on effective governance, regulatory updates and in connection with specific challenges within the sector, including charities established by local authorities.
