Counting some of Scotland's richest families among its clients, Anderson Strathern's private client team advises on high-value property matters, tax and ownership planning issues as well as on the establishment of family investment companies. Dual qualified in Scotland and in England and Wales, accredited trusts law specialist Carole Tomlinson undertakes complex trust work for a number of Scottish landed estates and heads the team. Martin Campbell's practice covers asset protection, succession and ownership planning, while Alasdair Johnstone routinely assists high-net-worth individuals with tax planning. David Campbell, senior associate Sarah Lonie and associate Nick Dobbs are other key members of the team.

Brodies LLP acts for several of Scotland’s wealthiest individuals and families, providing assistance with the full range of private client matters. Working in close conjunction with its family law team, the group is particularly adept advising on the establishment and administration of family investment companies and limited partnerships. Its deep and experienced bench is led by Mark Stewart (qualified in Scotland as well as in England and Wales), and includes tax planning expert Alan Barr and Angela McCulloch, who advises on winding up estates and the establishment of family investment companies. Leigh Gould has a particular focus on advising rural businesses and landowners, while Susanne Batchelor handles complex estate planning for high-net-worth individuals. Hayley Robertson is another key member of the team.

Shepherd and Wedderburn‘s private wealth and tax team maintains its wide-ranging offering for high-net-worth individuals based both in Scotland and abroad. The firm has demonstrable strength in cross-border and international matters and is frequently instructed to assist with complex estates matters involving overseas assets, domicile issues and offshore trusts. Malcolm Rust leads the overall team from Edinburgh; his broad practice covers tax and succession planning for wealthy families, while Gillian Campbell is the key contact in Aberdeen. Also in the core team are Christopher McGill, Alexis Graham and Glasgow office head Eleanor Kerr.

Burness Paull LLP assists high-net-worth individuals, entrepreneurs and business owners with a wide range of private wealth and tax matters. With particular expertise in estate planning vehicles, including family investment companies, the team also advises on succession planning and cross-border issues. Colin McKenzie leads the team, which includes Fiona Clarke, dual accredited private tax and trusts law specialist Claire Macpherson and associate Amanda Armstrong. In 2022, the firm strengthened its trust law capabilities with the arrival of Euan Fleming from Gilson Gray.

Gillespie Macandrew LLP's private wealth and tax offering is bolstered by the firm's wider private client capabilities, particularly in the land and rural business sectors. Under the joint leadership of Agnes Mallon and tax expert John McArthur (both are based in Edinburgh), the team has recently seen an uptick in instructions on trusts, including discretionary, bare and liferent trusts. Lianne Lodge (Edinburgh) handles personal injury trusts, while Eilidh Adams, based in Perth, advises rural clients on succession planning and asset transfers.

With a strong presence in Dundee, Lindsays handles taxation, executry and trust administration matters for high-net-worth individuals and estates as well as for agricultural and business clients. Head of practice Grant Johnson complements this offering with expertise in advising individuals and families on wills, powers of attorney and guardianships. Other key individuals include Caroline Fraser, who handles contentious and cross-border estates, and Sandy Lamb, who has significant experience on advising executors and beneficiaries in the administration of executry estates.

Private client boutique Murray Beith Murray LLP is regularly instructed by wealthy individuals domiciled in Scotland and abroad to assist with a wide range of trusts and estates, personal tax and executry matters. Asset protection, succession planning and taxation issues are key areas of focus for the group, which is overseen by Peter Shand. The highly rated Ruthven Gemmell is best known for his cross-border work for high-net-worth individuals, while Andrew Paterson's practice covers will drafting, estates administration and powers of attorney matters. Sophie Napier and Fraser Scott are other core members of the team.

Wright, Johnston & Mackenzie LLP has a comprehensive private client and private wealth offering covering tax, investment and asset protection matters. Reflecting the team's strength, practice head Ian Macdonald, based in Glasgow, routinely advises families and family businesses on tax and estate planning, and Roddy Harrison handles capital gains tax work and inheritance tax planning. The firm's Inverness office is led by Rod MacLean, who regularly assists rural businesses and other agriculture sector clients with succession planning matters; he is supported by Magnus Mackay.

Aberdein Considine expanded its roster of high-net-worth clients following its merger with Russel & Aitken in May 2022. Ryan Fox splits his time between the firm's Aberdeen and Stonehaven offices and is noted for his expertise in tax planning and estate administration. In Glasgow, Aileen Entwistle has an emphasis on will drafting and powers of attorney, while James MacKinnon in Edinburgh handles succession planning and trusts. Other key individuals include Anthony Quin, who handles a wide range of contentious and non-contentious private client work from Stirling.

Shona Brown leads Balfour+Manson LLP's private client team. The practice has particular strength in trusts-related work with a specialism in the formation, management and taxation of various trusts, including charitable and personal injury trusts. Incapacity law, executries and personal tax planning are other key areas of focus for the team, and Graeme Thomson in particular. Also in the core team is senior associate Margaret Ross. Karen Phillips (estates and trusts planning and administration) left the team in 2022 and is now at Blackadders LLP.

With a strong presence in the north of Scotland, the private client practice at Blackadders LLP acts for a wide range of clients, including individuals, trustees, executors and businesses. The group handles the full range of tax, trusts and executries issues and has a particularly strong personal wealth offering. Laura McDowall and Gillian Brown jointly head the practice, which also includes Johnston Clark and Dale Ross. The team strengthened its estates and trusts planning and administration capabilities with the arrival of Karen Phillips from Balfour+Manson LLP in 2022.

Harper Macleod LLP handles the full range of private client issues with particular emphasis on cross-border taxation matters, complex executries and high-value trusts. Pamela Niven heads the team from Glasgow. Also in the core team is Jacqueline Leslie, an accredited trust specialist, and Julie Doncaster, who has considerable experience advising farmers and rural business owners. The firm also has a strong presence in Shetland; its Lerwick office is led by Leigh Beirne, who was promoted to partner in 2022. Kathleen Martin is noted for her estate planning expertise.

Morton Fraser MacRoberts' private client practice acts for Scottish and international high-net-worth individuals and families, including landed estate owners and entrepreneurs. The team has particular strength in complex tax and succession planning as well as in the use of agricultural property reliefs in inheritance tax planning. Carryl Beveridge oversees the team. Sue Hunter is noted for her expertise in wealth management, while Catriona MacPhail routinely takes on asset protection and succession planning matters. Jack Kerr, another key member of the team, is recommended for his estate administration capabilities. Carole McAlpine-Scott and James Inglis joined the team through the merger between Morton Fraser and MacRoberts LLP in late 2023.

With a strong presence in Aberdeen and Inverness, Stronachs LLP routinely assists wealthy individuals, particularly business owners and farmers, with complex capital tax issues and the establishment of family investment companies. Under the leadership of Jaclyn Russell, who has particular expertise in advising landed estate owners on succession planning, the team also advises on the formation and administration of charitable entities. Senior associate Karen Oliver is noted for her expertise in high-value trusts, including personal injury and charitable trusts.