Education Report, June 2026

The SOLAS Education Board is pleased to announce the reinstatement of the Tax Course, which was removed from the two-year programme in 2009.

Course Title: Executry Tax in Scotland
In partnership with Tolley

This course combines UK tax computations with Scottish executry procedures.

Aim

The course focuses on practical application, including:

• Forms C1 and C2
• R185 reporting
• Comprehensive tax packs
• Scotland-specific clinics covering legal rights, prior rights and survivorship scenarios

Course Content

• Introduction to executry taxation
• Income of deceased estates
• Dividends and interest
• Executor income tax computations
• Income distributions and R185 reporting
• Capital Gains Tax (CGT) treatment on death
• CGT during the administration period
• Reliefs, losses and planning considerations
• Chargeable estates and nil rate bands
• Inheritance Tax (IHT) computations and compliance
• Exemptions and reliefs (APR, BPR, spouse, charity)
• Interaction between IHT and CGT in administration decisions
• Integrated executry case studies
• Relief-focused scenarios
• Revision and mock assessments

Learning Outcome

This course is designed for employees of legal firms dealing with executry files and HMRC liaison.

No prior tax qualification is required, although a basic understanding of Scots Succession Law would be beneficial.

Delivery

The course will be delivered through:

• Online short lectures
• Worked examples
• Scotland-specific clinics
• Practical drafting and computation packs