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Private Client Lawyer â Inverness, Elgin or Lerwick
We are recruiting for Private Client solicitor to join our expanding team. Ideally candidates should have at least three years PQE though other levels will be considered.
The individual can be based in Lerwick, Elgin or Inverness or the surrounding Highlands and Islands area and will deal with all aspects of wills, trusts, executries, adults with incapacity matters and estate planning (to include inheritance and capital gains tax issues). Being STEP qualified and/or dual Scots/English qualified will be helpful although is not essential.
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Based on recent election results, attention has focused on what is in store for the federal transfer tax system. This article discusses the status of the current transfer tax laws and President Biden’s proposals for changes. We recommend contacting your Private Client Lawyer to talk about implementing any wealth transfer strategies.
Estate, Gift, and Generation-Skipping Transfer Taxes
Three federal taxes affect the transfer of wealth: gift tax, estate tax and generation-skipping transfer (GST) tax. Not all transfers are subject to transfer tax. The gift tax (which applies to lifetime transfers) and estate tax (which applies to transfers at death) are “unified,” meaning that a single rate schedule applies to both taxes and there is a single “exemption” amount that each individual may transfer during life or at death without paying gift or estate taxes. The GST tax is an additional tax imposed on certain transfer