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Harper Macleod / The Brief

Brief

Find out more page 4

The

Edition 3

harpermacleod.co.uk

Your guide to personal legal servicesMAGAZINE

Can your Will be challenged?

The Big Guide to ...Power of Attorney

Page 6

How holiday homes can help with inheritance tax

Page 8

Bashing the Big Myths about Scots law and you

2

The best ways to pass on your business

Page 14

You’ve decided how you want your estate distributed - but yours may not be the final word

Harper Macleod / The Brief2

Get in touch:

0141 226 [email protected]

Contents

Welcome to the latest edition of The Brief, the magazine which keeps you up to

date with a range of legal issues that could be important to you.

Whether it is to do with changes in the law itself, proposals from the Government which could impact on your life and assets, or simply some insight into common issues we tackle on behalf of our clients, we believe it’s important to share the benefit of our knowledge so that you can make the best decisions for you and your family.

In this issue we cast our eye over a variety of topics, from the best ways to gift property to how to ensure your business is passed on in the most efficient and successful manner.

Once again we tackle some of the common myths around Scots law and how it affects individuals. We also look at the growing importance of putting a Power of Attorney in place, so that any adult who finds themselves incapacitated can be assured their

family or loved ones have the power to deal with their affairs.

At the firm itself our team continues to grow, and we’ve news of new appointments in Edinburgh and Inverness which add to what was already one of the largest teams of private client solicitors in the whole of Scotland.

With the Scottish legal market continuing to change and some old traditional names no longer there, it’s good to know that your advisers are part of a strong business and can build a lifelong relationship with you and your family.

I hope you find this edition of The Brief useful and informative. If there are any issues you’d like to discuss, or any other topics you’d like us to cover, please don’t hesitate to get in touch. A member of our team will always be on hand to help you reach the best possible outcome.

The Big Issue Pages 4-5

Power of Attorney Pages 6-7

The benefit of gifting Page 8-10a holiday home & property tax changes

Budget tax update Page 11

Big Myths - some Page 12-13 truths about Scotsand you

Succession planning Page 14-15 for your business

Why 100% matters Page 16 in personal injury cases

Meet the team Pages 17-19& news from HM

Introduction

Pamela NivenPartnerHead of Private Client

David McIndoePartnerHead of Residential Property

A warm welcomefrom Harper Macleod

Visit our website:www.harpermacleod.co.ukTwitter: @harpermacleod

The Harper Macleod website is designed to make it easier for you to use on tablets and mobile phones. Visit to see our full range of

services and all our contact details

Harper Macleod / The Brief 3

Caring for the elderly

Meet the team

Our specialist teams of solicitors, based in our offices in Glasgow, Edinburgh, Inverness, Lerwick and Thurso, offer the very best legal advice for every aspect of your life. We provide the full range of services for you, your family and your business across Scotland. Here are just some of the specialist legal services we offer:

Our extended team is led by Partners who ensure you receive the service you deserve.

Karen Fulton T: 0141 227 9667E: karen.fulton@ harpermacleod.co.uk

Richard Murray T: 0131 247 3344E: richard.murray@ harpermacleod.co.uk

Paul RutherfordT: 01595 695583E: paul.rutherford@ harpermacleod.co.uk

Tom Monteith T: 0141 227 9651T: 01463 795002E: tom.monteith@ harpermacleod.co.uk

Gary Campbell T: 01463 795000E: gary.campbell@ harpermacleod.co.uk

Julie DoncasterT: 0141 227 9656E: julie.doncaster@ harpermacleod.co.uk

David McIndoeT: 0141 227 9591 E: david.mcindoe@ harpermacleod.co.uk

Karen LangT: 0141 227 9666 E: karen.lang@ harpermacleod.co.uk

Pamela Niven T: 0141 227 9652 E: pamela.niven@ harpermacleod.co.uk

David Eason T: 01463 795017E: david.eason@ harpermacleod.co.uk

Jacqueline LeslieT: 0141 227 9653E: jacqueline.leslie@ harpermacleod.co.uk

Legal services for you… and your business

www.harpermacleod.co.uk

SERVICES FOR BUSINESS

We provide a full service to clients in every sector. This includes the following services:

• Employment Law

• Dispute resolution

• Debt recovery

• Business law and contracts

• Banking & finance

• Insolvency & restructuring

• Real estate

• Construction & engineering

• Intellectual property

• Franchising

• Licensing

• Rural business

• Energy & natural resources


Big issue The

Can your Will be challenged?For most people, putting in place a Will sets out exactly what they wish to happen when they die and they, perhaps understandably, believe that this cannot be challenged in any way.

However, some high-profile media coverage last summer has led to some people questioning how airtight their Wills actually are against potential claims on their estate which are against their wishes as set out in their Will.

The story of a woman in England, Mrs Illot, who successfully managed to claim £164,000 from her mother’s estate although the Will had left everything to charity, attracted a lot of attention.

How was this possible and could it happen to you?

Before going further, it should of course be noted that this Illot case was based on English law and the rules around disinheriting your children, particularly adult children, differs from the Scottish position.

Legal Rights - what are they?While in England children can make claims for entitlement under statutory law (the Inheritance (Provision for Family and Dependents) Act), the rights of children and spouses in Scotland is governed by what are known as Legal Rights.

If a person dies with their domicile, or permanent home, in Scotland their surviving spouse and children have a potential claim for Legal Rights over the moveable assets of the estate, regardless of the terms of the Will.

The moveable assets include everything you own at the date of your death, except heritable property which is the house that you live in and any holiday homes etc. Some items which you might think would be considered heritable are actually defined as moveable. This is particularly relevant where property is held in a partnership and especially affects farming clients.

The amount that is able to be claimed for Legal Rights is set out under Scots law. This amounts to a one-third share of the movable estate shared between the children if there is a surviving spouse. If there is not a surviving spouse the children are entitled to claim one-half share. This portion of the estate is split equally between any of the children. Each

child is entitled to their share of that one-half or one-third share of the moveable estate and their share does not increase if their siblings do not claim their Legal Rights.

All children are entitled to a share of

of your moveable estate1/3


Big issue “

“Kirsty BuchanSolicitor

A spouse is currently entitled to claim Legal Rights even if the couple are estranged or separated

A spouse (or civil partner) is also entitled to claim Legal Rights. They have similar entitlement of one-third or one-half share depending on whether there are surviving children or not. A spouse is currently entitled to claim Legal Rights even if the couple are estranged or separated unless there is a Separation Agreement which excludes a possible claim for Legal Rights. Divorced couples do not have any claim for legal rights.

The provision for children applies equally to adopted children as to biological children. If a child is predeceased leaving grandchildren then the grandchildren are able to claim in their parents’ shoes. A spouse of a child is not able to claim in their place and stepchildren do not have any claim to Legal Rights.

In Scotland a claim for legal rights does not have to be made through the courts and has to be intimated by the executors. The executors cannot finalise winding up an estate until the Legal Rights have either been claimed or discharged and they have a duty to inform potential claimants of their rights,

even if there was a breakdown in the family relationship before death. Failure to do so can result in the executor being personally liable to the potential beneficiary.

What can you do about Legal Rights?If you are concerned about the potential effect of claims of Legal Rights and wish to take steps to try to defeat or plan for such a claim our experienced team would be happy to discuss all of the available options to help you make suitable arrangements whilst maintaining your wishes for the future.

[email protected]

0141 226 8588


Why is it so important?

The rise of dementia

According to Alzheimer’s Research UK, around one in three people born in the UK in 2015 will develop dementia in their lifetime. Although age is the biggest risk factor for dementia, the disease does not discriminate. Frontotemporal dementia, for example, most commonly affects those between the ages of 45 and 65.

Currently there are 850,000 people living in the UK with dementia and more than 40,000 of those are under the age of 65. Worldwide, it is expected that dementia figures will reach 74.7 million by 2030 and 131.5 million by 2050. These figures are worrying, especially when you consider that, according to the Public Guardian, the average age of those granting a Power of Attorney in 2015 is 81 years old!

... Power of Attorney

Big guideThe

If you lose capacity and don’t have a Power of Attorney, it could result in a costly court-based action to appoint a Guardian. The choice of who looks after you and your affairs is taken out of your hands and determined by a court.

A Power of Attorney can be drafted and ready for use within a matter of days as opposed to the year it can take for a guardianship order to be granted, and at a fraction of the cost. In some circumstances a guardianship can cost 10 times or more than a Power of Attorney.

What happens if you don’t have one?

The average age of those granting a

Power of Attorney in 2015 was

81!


Many people think, “I don’t need a Power of Attorney”, which may be true for the present time and will hopefully remain the case. However, looking at the statistics, if the time comes that you DO need a Power of Attorney and you don’t have one, the chances are it is too late and a costly court Guardianship process must begin.

Many people don’t realise that a Power of Attorney is equally as important, if not more important in some cases, than a Will. Whilst a Will covers your assets on death, a Power of Attorney lets you choose the person to act or make decisions on your behalf should you lose capacity during your lifetime.

Unless you have granted a Power of Attorney, no one will have the power to speak up or act for you if you should develop dementia or some other disease, or have an accident which causes you to lose mental capacity.

This applies even to your spouse or immediate family and can cause additional stress and problems with doctors, hospitals, banks and dealing with a multitude of other aspects of your life. People assume that doctors will deal with their family in the event of them being

admitted to hospital and while that may have been true some years ago, it is not true today.

The NHS recently launched a campaign to encourage all adults to grant a Power of Attorney as failure to do so can result in longer stays in hospital and lengthy delays in accessing services. The lack of a Power of Attorney in many cases often results in court hearings and time delays. Whilst we have an excellent NHS service, no one wants to stay in hospital any longer than they have to. Without a Power of Attorney, they may have no choice.

Let us help you

Big guide to ...

Planning for the future

Granting a Power of Attorney

[email protected]

0131 247 3350

If you would like to discuss a Power of Attorney, or to make an appointment with one of our experienced team, please contact us to arrange a time convenient to you to discuss this.

““

Jacqueline Tainsh Solicitor

Many people don’t realise that a Power of Attorney is equally as important, if not more important in some cases, than a Will


Inheritance - property

Jacqueline LesliePartner

A recent 20% rise in the Inheritance Tax collected by HMRC has largely been attributed to an increased value in residential property. More people are looking at ways to reduce their exposure.

Lifetime gifting is one the most effective ways to mitigate an inheritance tax liability on an estate. However, for those clients who find themselves asset rich and cash poor, lifetime gifting may not be a viable option.

If an individual makes a gift of the house they live in, but continues to reside in the property, the gift will be ineffective for inheritance tax purposes. This is because the person making the gift has reserved a benefit in the gifted property by continuing to occupy it.

There are detailed rules in the Inheritance Tax legislation which essentially say that, where there has been a reservation of benefit, the value of the property gifted is to be added back to the individual’s estate for inheritance tax purposes. The net result is the same as if the individual had not gifted the property at all.

Gifting a holiday home

One way to address the reservation of benefit rules is for the individual to pay a full market rental for his occupation of the property.

One can imagine, however, that the annual rental for a family home may take up a large chunk of income and, even if this is an affordable arrangement, it is unattractive to many people. However, with a holiday home, paying for visits to the property over a few weeks each year may be more affordable and may make gifting the second home or holiday home a more attractive option.

As with many gifts, transferring a holiday property outright to individuals (such as your children) is potentially fraught with difficulties. A child may run into financial or matrimonial difficulties which means that the child’s share is available to creditors or has to be sold to fund a divorce settlement. The child may die before the parent, meaning that the child’s share of the holiday property passes to a spouse who may then remarry.

The solution – a family trust

The solution is to transfer the title to the holiday home to a family trust, with the children and other family members being beneficiaries. The individual making the gift is not included as a beneficiary and can only enjoy the holiday home if he or she pays an appropriate rental charge each time he or she visits.

As well as the trust deed setting out the terms of the trust, a holiday letting agreement should be put in place between the trustees and the original owner of the property. This will contain all of the usual provisions of a holiday let and will specify the appropriate rental, according to the season. It will also contain provision for the rental to be reviewed at suitable intervals.

A surveyor should be involved in setting the appropriate figures at the outset and also involved at the regular reviews. It is imperative that the reviews are up to date as a full market rental must be paid throughout, to avoid falling foul of the reservation of benefit rules.

Holiday Home Trusts A sunny solution to inheritance tax exposure?

“ “This type of arrangement should not be undertaken lightly but it can offer a more realistic solution than gifting the main residence.

Continued on page 10


harpermacleod.co.uk


Inheritance - property

10

From page 8

New levy on second homes and buy-to-letsLand and Buildings Transaction Tax Update

Consideration needs to be given to how the property is to be maintained. While the rental income will go some way towards meeting expenses, the trustees may find that capital repairs are required to the property and it can be helpful if the individual who gifts the property to the trust also gifts funds to cover ongoing expenses.

This type of arrangement should not be undertaken lightly but it can offer a more realistic solution than gifting the main residence, where there are no liquid assets available for gifting.

Normally such transfer of property into a trust is not liable to LBTT (see side article) as no consideration is paid. If the position changes as the legislation progresses through Parliament we will let you know.

Let us help you

0141 226 [email protected]

The Scottish Government has now approved an extra charge for people buying second homes or buy-to-let properties. This supplement is supposed to provide protection to first time buyers in Scotland from potential distortions to the property market in the wake of the Chancellor’s announcement in November 2015 of a similar charge being introduced by the UK Government.

Extra charge

In Scotland, Land and Buildings Transaction Tax (LBTT) replaced UK Stamp Duty in April 2015. The new supplement will be levied on the purchase of additional homes and is enforced from 1 April 2016.

The extra charge is an additional supplement of 3% of the purchase price of the property on top of any existing LBTT. The new tax will affect properties which cost over £40,000.

What it means in practice

As an example, this will mean that a property being purchased for £160,000 as a second home will incur LBTT of £300 with an additional supplementary levy

of £4,800 being the 3% of the full purchase price.

However, even where no LBTT is payable which includes properties under £145,000, the additional tax will still be due. A property, if deemed a second property with a purchase price of £120,000, would attract a supplement of £3,600 despite there being no LBTT due.

The Government have confirmed that the remaining LBTT rates will remain the same next year.

This means that parties wishing to purchase an additional property or a buy-to-let property will need to take these figures into account when organising their funding as this levy will have financial implications on a large number of purchases.

Let us help you

0131 247 3350


Tax matters harpermacleod.co.uk

Following the Chancellors third red case appearance in a year, the March 2016 Budget brought help for businesses and investors. Following the earlier announcement of the new saving allowance and dividend regimes commencing on 6 April 2016, the news of a reduction in the capital gains tax rates and a new Lifetime ISA were welcomed. Business Tax rates are also set to reduce in the future. A summary of the latest changes are detailed below.

Amber HeronTax Manager

Capital Gains TaxFrom 6 April 2016 the higher rate of Capital Gains Tax (CGT) will drop from 28% to 20% and the basic rate from 18% to 10%. This is positive news for existing investors. The 28% and 18% rates will continue to apply for chargeable gains on residential property.

Property SalesHMRC indicated in the Autumn statement that CGT due on the sale of residential property will no longer be payable on 31 January following the end of the tax year in which the sale took place, but within 30 days of the transaction. Following the latest rate change announcement it would seem the aim is to separate property gains from other gains in more ways than one.

Entrepreneurs ReliefThis is extended to external investors in unlisted trading companies for newly issued shares purchased after 17 March 2016. To qualify they must be held for at least three years and gains are limited to a lifetime limit of £10m.

ISAs and the new ‘Lifetime ISA’The ISA allowance will remain at £15,240

for the tax year 2016/17, but will increase to £20,000 from April 2017.

A new ‘Lifetime ISA’ for those aged between 18 and 40 will become available from April 2017, with a government bonus of 25% available. Total contributions are limited to £20,000, and the bonus will be limited to an annual contribution of £4,000 per tax year, and an overall maximum bonus of £5,000. The bonus will be payable at the end of each tax year, and will be paid on contributions made by an individual until they reach the age of 50. It will be possible to transfer from an existing ISA to a lifetime ISA.

Funds can only be withdrawn “free” in the event that 12 months have passed since the ISA was opened, the funds are being used to purchase a first home in the UK, worth up to £450,000, or they are being used for retirement and are withdrawn once you reach at least 60 years of age. A 5% charge will be applied to withdrawals for any other purpose.

PensionsDespite anticipation of further change in the March Budget, it wasn’t to be. Previously announced changes will proceed and a tapered annual allowance will affect individuals with ‘adjusted income’ over £150,000, effective from 6 April 2016.

Personal Allowances Personal Allowances will increase to £11,000 from 6 April 2016, and £11,500 from 6 April 2017. The higher rate tax threshold will rise to £43,000 from 6 April 2016, and £45,000 from 6 April 2017. Class 2 National Insurance contributions for the self-employed will be abolished from April 2018.

Tax on Savings – New Personal Savings Allowance (PSA)From April 2016 anyone with earnings under £16,800 will no longer have to pay

tax on interest on savings at all. Basic rate taxpayers will be entitled to a PSA of £1,000 a year and higher rate taxpayers will receive a reduced PSA of £500. Bank and building societies will no longer deduct tax at source from interest paid.

Taxation of DividendsThe dividend tax credit will be replaced by a new tax free dividend allowance. The dividend allowance will remove the first £5,000 of your dividend income from the taxation system. You will pay tax on dividend income over £5,000 at the following rates:l 7.5% on dividend income within the basic rate bandl 32.5% on dividend income within the higher rate bandl 38.1% on dividend income within the additional rate band Dividends received by pension funds that are currently exempt from tax, and dividends received on shares held in ISA accounts will continue to be tax free.

Corporation Tax A further reduction to the rate of Corporation Tax to 17% from April 2020 was announced in this latest Budget.

Insurance Premium TaxA 0.5% increase in Insurance Premium Tax was announce bringing the rate to 10%, from 1 October 2016. The increase will affect both individuals and companies.

What did the Chancellor’s Budget box do for you?

If you have any questions about how any of these changes affect you then please get in touch.

amber.heron @harpermacleod.co.uk

0141 226 8588


Big myths

The taxman won’t find out, will he?

The mythI know that after someone dies you need to report any gifts they made in the previous 7 years to HMRC as they might be liable to inheritance tax. Surely I don’t need to declare everything. HMRC will never know …

The truthHMRC has wide ranging powers to be able to investigate any estate if they think there is additional Inheritance Tax due. It can take all necessary steps to enquire about any potential gifts including obtaining copies of bank statements to see if any money has been gifted. If executors or beneficiaries fail to disclose any gifts which were made by the deceased in the 7 years prior to death then penalties can be applied. Keeping a record of gifts made can help your executors comply with their duties to report all relevant information.

My husband and kids can make decisions for me.

The mythI am married with children and I trust my husband and children to deal with my affairs if I can’t do so myself including speaking to my doctor and making important medical and financial decisions on my behalf. Surely because they are my family their decisions will be followed.

The truthThe only way that someone can legally act on your behalf is if you have given them permission to act, either through a Power of Attorney, or if the court has authorised them to act by a guardianship. The easiest way to ensure that those that you want to deal with your affairs if you are not able is to grant a Power of Attorney and you get to decide who acts. These are relatively straightforward and inexpensive documents compared to the potential costs, time and hassle if a court process is required.

... and the truth about

1 2


Big myths

To find out more about these, or any other issues which cause you concern, please contact a member of our team who will be only too glad to help

0141 226 8588

““

Your income will also be taken into account as well as any capital assets you own, any assets owned by your spouse or partner are not included in this amount

If I go into care then my home is doomed.

The mythIf I go into a care home then the local authority will sell my house to pay for my care. There will be nothing left to leave for my family.

The truthNot necessarily. Long term residential care is a fairly complex area however there are several ways that the cost can be funded. If you live in Scotland and are assessed as needing care in a care home you are eligible to receive contributions for nursing and personal care. Your income will also be taken into account as well as any capital assets you own, any assets owned by your spouse or partner are not included in this amount. If your spouse or a dependant relative is still living at home when you have to go into care then the value of your house will be disregarded.

Why make a Will now when things will change?

The mythOnce a Will and Power of Attorney are in place they cannot be changed so there is no point putting one in place at the moment because my circumstances might change in the future.

The truthPowers of Attorneys and Wills can be changed by you at any point when you still have capacity. Our advice is always to make sure your needs are taken care of relative to your circumstances at the time as none of us have a crystal ball to predict what may happen in the future. We recommend that you review your wishes on a regular basis, at least every 5 years, to ensure that they still reflect your circumstances.

... and the truth about them

3 4


Family business

Succession planning isn’t just about taking care of your personal affairs – it’s about taking care of your business, too.

The strategic objectives of business owners will vary depending on a number of factors including for example, the stage at which a business is at, the age of the owner, the identifiable successors, the emotional ties, etc.

Whilst some owners may have plans to maintain the status quo or to grow their business, an ageing business owner might instead start to consider what possible exit strategies are available to them, particularly if there is no obvious internal successor to the business.

Business succession planning isn’t just about planning for the death of a business owner, it’s also about planning for their retirement and the introduction of the next generation or other appropriate successors.

Each business owner ought to be asking themselves: do I have a succession plan in place for my business? Is the plan currently in place (still) fit for purpose? If the answer to either of these questions is no, now is the time to do something about it.

Chris KerrPartnerCorporate team

Some of the tools which ought to be considered in implementing a succession plan are set out here.

Considering your current Constitution A starting point for every business owner would be to consider what the current constitution (the articles of association or other relevant document, for example a shareholders’ or partnership agreement) stipulates in terms of succession.

To use the death of a shareholder as an example, unless a company has in place an appropriate set of articles (which may require that the deceased’s shares be transferred to certain family members of the deceased, or which may contain pre-emption rights (where the deceased’s shares are to be offered to fellow shareholders before being offered outwith that group)), the default position may not deliver the intended outcome upon the death of a shareholder.

This could have the effect that an inexperienced or disinterested recipient of the shares has the ability to become a shareholder in a company and also has the ability to transfer shares to other, third parties. Putting in place a set of fit for purpose articles of association would avoid these issues.

Cross Option Arrangements

An alternative or additional option available would be for all shareholders to enter into a cross option agreement. This provides the mechanism for transfer of each shareholder’s shares on death, backed up by the mechanism to pay for those, by interlinking with life assurance policies over the lives of the shareholders, the aim being to ensure that sufficient monies are available to the surviving shareholders to fund the purchase of the deceased’s shareholding.

There are a number of important points arising in relation to this, not least that the value attributed to the life

Succession planning for you and your business


assurance policy should be in line with the value attributed to the shares in the business. Valuations also ought to be revisited on a regular basis to ensure the level of cover remains appropriate.

Share Options and Introduction of Successors

Share ownership incentives, or gradual share ownership introduction, are often used as a device by which the next generation management and owners are identified and brought on board to the ownership structure. There are a number of possible share schemes and options which can be put in place. They broadly fall into:

l approved share options (those schemes which have been approved by HMRC for tax purposes), and

l unapproved share options (those schemes which have not been approved by HMRC and which tend to be less tax beneficial).Share options can provide for the

introduction and acquisition of shares by option holders on a gradual basis. This is often done by way of trigger events, such as meeting performance targets, which require to take place, or be met before an option holder can call upon their option.

Share options are generally used to introduce minority shareholders to a business, such as the introduction of particular employees so as to incentivise and retain key members of staff.

On the other hand a business owner looking to introduce majority shareholders might instead consider a larger scale approach to employee ownership by way of an employee buy out where all employees would have the ability to either directly or indirectly obtain a stake in (all or part only of) the business.

On the other hand, a business owner might consider the possibility of a management buy out by key members of the management only, or management buy in.

Conclusion

This article only briefly highlights some of those issues that can be considered and the range of options that are available when thinking about succession.

The options outlined are flexible and have the possibility of being financed in a number of ways, for instance by way of third party funding, management team funding or through employees. It may also be possible for the business to provide some of the funding required or for the outgoing owner to accept payment over a period by way of deferred consideration, or vendor loan.

It is worth noting that not all of the above are mutually exclusive - it is possible to structure matters using different “tools” to deliver the best solution.

Our Corporate team works closely with our Private Client team in helping you devise and implement an effective and meaningful succession plan for you and your business.

Let us help you

chris.kerr @harpermacleod.co.uk

0141 227 9326

““

Business succession planning isn’t just about planning for the death of a business owner, it’s also about planning for their retirement and the introduction of the next generation or other appropriate successors.


Personal injury

You don’t need to look far to see adverts from companies looking to help people claim compensation following an accident or any other personal injury you have suffered. The phrase ‘No Win, No Fee’ is never far away, however not many people realise that often means these firms will take part of your compensation if you do win.Here, Jill Sinclair explains the truth behind these claims, and why Harper Macleod is different, ensuring you keep 100% of your compensation.

Jill Sinclair Partner

No matter how many personal injury cases or claims we handle we never forget just how important each one is to those affected.

For anyone injured or affected by an accident or negligence, the money you receive can never fully compensate for the loss or suffering.

It must be hard to take, then, when so many law firms look to take a ‘success’ or contingency fee – which can sometimes be in the region of 25% of the compensation awarded.

It is worth remembering that the courts do not take such fees into account when making an award, which are meant to recompense the victim for the loss and suffering they have endured. These are not windfalls or jackpots, and often the full amount is required to make sure someone is adequately cared for.

We do provide a ‘No Win, No Fee’

We have one of Scotland’s largest litigation teams, with more than 60 of our lawyers involved in contentious work for both commercial and private clients.

Our team understands that whilst results matter to individuals engaged in a dispute, there will also be considerations beyond winning and losing. We appreciate that disputes may involve family, friends

or neighbours, and that personal relationships can often be at stake. We will therefore work with clients to identify what it is that the client hopes to achieve through litigation, and preparing a strategy to achieve those goals.

Whether you have a boundary dispute, a breach of missives, trouble securing repayment of a loan or any other issue, we can help.

Our strong working relationships with other professionals, including specialist accountants, surveyors and architects, mean that we can complement our own advice with appropriate, high quality expert input.

promise but unlike many others, we don’t then take a ‘success’ fee when we do win.

You keep 100% of your settlement. Simple. There are no risks, no costs and no hidden charges.

We know that people rely on us and, for their claim, 100% of our time and attention also matters.

We provide the support and services to deal with everything from the simplest slip and trip, road traffic accident claim or to the complexities of medical negligence and beyond.

Whatever your query, no matter how big or how small, we can help.

Why 100% matters in personal injury cases

Personal dispute resolution & litigation services

jill.sinclair @harpermacleod.co.uk

0800 904 7777

[email protected]

0141 227 9564

Harper Macleod / The Brief 17Harper Macleod / The Brief

Susie advises both individuals and families on estate planning, capacity and succession issues including drafting Wills, Powers of Attorney, Trust and executries. Susie is a member of the Society for Trust and Estate Practitioners (STEP), passing the STEP Diploma with distinction within two years of qualifying as a solicitor and was delighted to recently win Up and Coming Lawyer of the Year at the Law Awards of Scotland in September 2015 (pictured).

Before embarking on a Law degree, Beth studied International Relations at St Andrews and then decided on a career in television.

After brief stints working on Emmerdale and with Ant and Dec, she (or her parents) decided it was time to get serious and begin her career in Law and she graduated from Edinburgh University in 2012 before beginning her traineeship at a prominent Scottish firm. She joined Harper Macleod in 2015.

What do you enjoy most about your job?The variety of work and the clients I act for make no two days the same and is thoroughly enjoyable. I love the challenges set by complex family arrangements and also find that being able to help clients through difficult times to be particularly satisfying.

If you didn’t work for Harper Macleod, what would you be?I’m a real foodie and have always dreamed of opening a restaurant on the west coast of Scotland- although eating most of the stock may be a slight hitch in the plan ... What do you do outside of work?I enjoy weightlifting, sailing, hillwalking and snowboarding (although my enthusiasm in all of these makes up for the lack of talent!) . I also like to counterbalance the exercise and have been known to enjoy sourcing (and sampling!) new gins which is a very enjoyable hobby that I take very seriously!

Who would play you in a movie of your life?After much deliberation Anna Kendrick would be a good choice to play Susie in a movie of her life – both are vertically challenged, brunette and not short of an opinion or two ... (although Susie assures us this has nothing to do with similar singing abilities!)

What do you enjoy most about your job?I love the variety and working directly with clients. Helping a client to plan for and safeguard their family’s future can be very rewarding.

If you didn’t work for Harper Ma-cleod, what would you be?If I didn’t work for HM, I would love to do something with horses. I am lucky enough to have lived around horses all my life but sadly I have little time to keep up with my riding.

What do you do outside of work?As well as spending time with my horses, I enjoy walking the dogs and, if

I can, relaxing with a glass or two of wine!

Who would play you in a movie of your life?According to my Dad, Dawn French!

Getting to know... Beth Moffat

Getting to know...Susie Tweedie

Meet the Team harpermacleod.co.uk

Our team has continued to grow over the course of the last year, so here we’d like to introduce you to two of its members, Associate Susie Tweedie and Solicitor Beth Moffat.


Harper Macleod news

We team up with Glasgow WarriorsWe have joined forces with Guinness Pro12 champions Glasgow Warriors to become an Official Sponsor of the club and title sponsor of the Club Deck for all home matches at the Warriors’ Scotstoun Stadium home.Like the Warriors, the firm has an strong pedigree in the sporting world and was the very first sponsor of the Glasgow 2014 Commonwealth Games. Harper Macleod Chairman Professor Lorne Crerar, a leading figure in rugby discipline, Scotland’s only ‘Eminent Practitioner’ in sports law and who acted as a Judicial Officer at last year’s Rugby World Cup Final, said: “Our Sponsorship of the Commonwealth Games was such a massive success for the firm that we have been keen to build on its legacy and this announcement is a big part of that.”

HM news

From left: HM Chairman Professor Lorne Crerar, Warriors’ captain Jonny Gray and HM Chief Executive Martin Darroch

Sammi brings back a bronzeSammi Kinghorn, the 19-year-old Scottish wheelchair racer who is our athlete ambassador, announced herself on the global stage in incredible style during the IPC World Championships in Doha in October 2015. Sammi came home with a bronze medal, a massive PB and the experience of four global finals as she sets her sights on the Rio Paralympics this year. In her very first event, the 200m, Sammi claimed bronze, just missing out on silver by a few hundredths of a second. She then went on to finish 5th in the 100m, 6th in the 400m and 7th in the 800m. You can find out more about Sammi, by visiting the Harper Macleod website.

Taking CSR honour at the George Clooney showThe firm enjoyed one of its proudest evenings as it collected the Corporate Social Responsibility Award at the glittering Scottish Business Awards.Harper Macleod Chairman Professor Lorne Crerar and Chief Executive Martin Darroch collected the Corporate Social Responsibility Award in Edinburgh.Lorne Crerar and Martin Darroch joined host Rob Brydon on stage to collect the prize on behalf of the firm.The event - the biggest business gathering ever held in the country – had attracted headlines even before it began by enticing Oscar-winning actor, director and humanitarian George Clooney as its keynote speaker.


harpermacleod.co.uk

The past few months have been a busy time for everyone, with our team growing and its members extremely busy, and not just at work. Life never stands still at Harper Macleod and there’s plenty to report.

New faces - Sam & ClaireWe have further added to our team in the north of Scotland by recruiting solicitor Samantha Taylor from fellow Inverness firm Macleod & MacCallum.Samantha will support Partner Tom Monteith in offering a full service to individuals, families and their business interests at every stage of their personal and professional lives.Meanwhile, Claire Christie has joined our Edinburgh office as an Associate in the Family Law team. Claire advises on a full range of family law issues including: separation, financial provision on divorce, dissolution of civil partnerships, child contact and residence disputes, international child abduction and relocation, cohabitation claims and pre-nuptial agreements.

New Partner Richard boosts our team in EdinburghWe have significantly strengthened our presence in Edinburgh by attracting Richard Murray as a Partner as of February 2016. Richard was previously head of the Wealth Protection Team for Shoosmiths in the city and is a recommended lawyer in The Legal 500 where he is described as having the “‘knowledge, acumen, patience and understanding’ that makes him ‘exceptional’”.He works for individuals, families, trusts and charities on a wide range of matters with particular experience in dealing with issues to do with the elderly including wills and powers of attorney preparation and guardianship applications, trusts preparation and administration in addition to estate administration. He is also a non-executive Director of Enable Trust Service Scotland, a charity that runs a number of Discretionary Trusts for children and adults with learning difficulties.

Kirsty volunteers in Brazilian favelaKirsty Buchan, a solicitor in the team, spent three weeks in November working with Casa Semear in a favela (shanty town) of Sao Paulo Brazil. Kirsty was kept busy with building work, improving her painting skills and working with the children at the centre. To find out more about Kirsty’s trip please check out her blog at http://blog.casaabbaproject.co.uk/

Professional developmentKirsty Buchan and Laura Burns both passed their latest STEP module on Trusts: Law & Practice, while Partner Jacqueline Leslie had her trust specialism renewed by the Law Society of Scotland.

Staff stuff

We hope you have found this edition of The Brief useful. If you have any issues you would like to see us tackle in future editions, or any other feedback, please email [email protected]

Let us know what you think

Harper Macleod / The Brief

About usHarper Macleod is a leading independent Scottish law firm

that is driven to deliver.

Our growth and success is determined by your success, which is why we always try harder. We don’t just see ourselves as lawyers, we see ourselves

as problem solvers and business advisers, who focus on understanding your needs. We work side by side with you, using law as a tool to provide

innovative solutions that are tailored to organisations and individuals.

It’s this drive that sets us apart and delivers a better outcome for you or your organisation.

Harper Macleod LLP is a limited liability partnership registered in Scotland. Registered number: S0300331. Registered office: The Ca’d’oro, 45 Gordon Street, Glasgow G1 3PE. Regulated by The Law Society of Scotland. A list of the members of Harper Macleod LLP is open to inspection at the above office.

GlasgowThe Ca’d’oro45 Gordon StreetGlasgow G1 3PEt: +44 (0)141 221 8888

EdinburghCitypoint 65 Haymarket TerraceEdinburgh EH12 5HDt: +44 (0)131 247 2500

InvernessAlder HouseCradlehall Business ParkInverness IV2 5GHt: +44 (0)1463 798777

LerwickSt Olaf’s HallChurch Road, LerwickZE1 0FDt: +44 (0)1595 695583

ThursoNaver HouseNaver Road Thurso KW14 7QAt: +44 (0) 1847 563510

[email protected] @HarperMacleodharpermacleod.co.uk

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