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Could you be due a potential payback on Inheritance Tax already paid?
Executors can claim IHT refunds if assets sell for less than their death value. Strict limits apply: 12 months for shares and 4 years for property.
Clare’s experience in all aspect of executries includes estates that are complex, high-value, or have international dimensions
Clare McCarroll is a Partner in our Private Client Services team, having previously been head of the executry department in another long-established Edinburgh firm.
She advises a broad spectrum of clients on preparing and updating their Wills and Powers of Attorney and specialises in all aspects of winding up executry estates.
Clare also has experience in conveyancing and has a particular interest in executry conveyancing and the crossover between succession and property law.
Clare is a member of the Society of Writers to His Majesty’s Signet.
Highlights
- Successfully establishing a Canadian domicile for a deceased client resident in Scotland, leading to HMRC’s agreement that no inheritance tax was due from the estate.
- Putting in place a chain of three Grants of Confirmation to allow a client to sell property stuck in the name of a long deceased family member.
- Assisting clients based in Mauritius, New Zealand, and Australia to access assets held in Scotland.
- Tracing the closest living relative of a reclusive deceased who had died without a Will, by establishing a family tree and identifying those people entitled to the estate.
Meet the team
We help you put clear plans in place for your family, your assets, and your wishes. That includes wills, executries, powers of attorney, trusts and tax-aware planning, explained in plain language, at your pace.
Who we help
We work with individuals, couples, business owners and family members acting as executors or attorneys. Whether you’re planning ahead or dealing with a loss, we’ll provide steady guidance when you need it.
Insights from Clare
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