Catherine Cowan

Experience

• Advising an executor on claiming an Inheritance Tax exemption for assets important to the UK’s national heritage.

• Advising an executor on the Inheritance Tax position of an estate where the deceased was the life tenant of a trust established in the 1970s – the era of Estate Duty and Capital Transfer Tax.

• Advising on and claiming the relevant Inheritance Tax exemptions in relation to business and agricultural property and lifetime gifts made out of excess income.