Emma joined BTO in January 2008 and specialises in wills, tax planning, trusts and estates.
She regularly deals with individuals in assessing their own particular family circumstances and advising them on how a will can be tailored to their needs, by including, for example, specialist trust provision for younger or disabled beneficiaries. She is experienced in drafting wills that provide for the establishment of charitable trusts. Emma advises clients on Inheritance Tax issues and how they may best be managed by lifetime tax planning.
Emma specialises in the drafting of trusts. She has experience in drafting liferent trusts, discretionary trusts, trusts for disabled persons and pilot trusts. She advises clients on the use of trusts to protect assets and provide for vulnerable family members, both during lifetime and on death.
She advises Trustees on their duties and responsibilities in relation to trust administration and a trust’s liability to Inheritance Tax, Capital Gains Tax and Income Tax. She has assisted Trustees in the administration of complex trust provisions and in particular in the winding up of a trust with an international settlor and a defunct charitable beneficiary.
Emma also advises clients on adult incapacity issues, Powers of Attorney and Guardianship Orders. She has advised a further education college when a conflict arose between an Adult’s rights and their Attorney’s duties and responsibilities. She assists clients in the administration of their day to day financial affairs and liaises with stockbrokers, accountants and independent financial advisors.
Emma handles all aspects of estate administration, including preparation and submission of applications for Confirmation to the Sheriff Courts and the ingathering and distribution of assets. She is experienced in liaising with Trustees and charities as estate beneficiaries. She advises on Inheritance Tax, Capital Gains Tax and Income Tax as they apply to estates and ensures that the necessary returns are submitted to HM Revenue and Customs.
She is a full member of STEP, having completed the STEP diploma in 2015.