Private Client

Lorna is Head of the private client department

Lorna is involved in the full range of private client matters including the administration of Trusts, administration of Estates and preparation of Wills and Lasting Powers of Attorneys.

Lorna advises clients on creation of trusts, if appropriate e.g. for personal injury settlements, and on pension benefits. She also advises clients who are business owners in relation to safeguarding their business assets to future generations including advising on Inheritance Tax mitigation through BPR, life time exemptions, PETs and interplay with Capital Gains Tax liabilities and possible reliefs such as Entrepreneurs Relief, which included liaising with clients’ other advisers such as accountants and IFAs for a joined up approach.

Work highlights The Deceased died intestate following the rejection of two Wills considered to be invalid by the Probate Registry. We advised the administrator of the Estate in respect of a claim brought by the Deceased’s carer of the deceased for Proprietary Estoppel over the Deceased’s property Advised on Lasting Powers of Attorney and drafted a Will for a man left unable to speak following a stroke Advised in a cross border case, resulting in an Inhertance Tax saving of up to £6m Advised a client in respect of an application under s116 Senior Courts Act 1981 to the Probate Registry in relation to passing over a named executor and an application for the appointment of a new trustee of the Trust of the 50% interest in the property, following the disappearance of the named trustee

English

Society of Trust and Estate Practitioners (STEP) STEP Advanced Certificate for UK tax for International Clients

She qualified as a solicitor in 1987.