Blog

  • Education Report, June 2026

    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
  • Administrator’s Report, June 2026

    Administrator’s Report, June 2026

    Iโ€™m still waiting for Summer to appear but hopefully when you are reading this, the sun has finally decided to
    appear!

    Our Law Society Update Webinar in March was well attended as always, with 218 members and non-members.
    The feedback we received was extremely positive and members look forward to the Webinar every year. Thanks to
    our speakers Natalie Cooke, Sharon Brownlee and Fiona Watson for their interesting and informative talk. We
    cannot thank them enough for taking time out of their very busy schedules to speak to us.

    The next Seminar will be in person on Thursday 17th September in Perth and Iโ€™m sure this will be well attended.

    I will be sending out the booking form at the beginning of August.

    The venue is the Perth Theatre, which we have used for the last 2 years. The location is great and the staff are extremely well organised. We will have 4 Speakers, a Headline Sponsor and 4 Day Exhibitors and I will be there with lots of SOLAS merchandise, so itโ€™s going to be a busy day!

    I look forward to seeing you at the September Seminar in Perth and the National AGM and Dinner in November.

  • National President Report, June 2026

    National President Report, June 2026

    As we move through the summer months, it is difficult not to reflect on how quickly the Society year is passing. This will be my final newsletter as National President before I step down at the National AGM in November, when Nikki Scott will take over the role. The handover process has already begun, which will ensure continuity as the Society moves into its next chapter.

    It has been a busy period for SOLAS nationally. Much of the work undertaken in recent months has been less visible to members but remains important in strengthening the Society for the future. Progress has continued with the new member system, which has been shared with Council for testing, with the aim of improving administration and enhancing membersโ€™ access to CPD information, course materials, payments and general services.

    We have also continued to develop our relationship with the Institute of Legal Finance & Management. A draft Memorandum of Understanding has been prepared and circulated to Council to encourage greater collaboration, including opportunities for joint training, shared knowledge and closer working across the profession.

    Education remains central to the Society. Planning is progressing for the 2026/27 education courses, including the reintroduction of the second year with additional subjects. Supporting the development of legal cashiers and law accountants continues to be a key priority.

    Looking ahead, members are encouraged to support the National Private Client Seminar in Perth on 17 September. National events provide valuable CPD opportunities as well as the chance to connect with colleagues. We also look forward to the National AGM in Edinburgh at the beginning of November, which will mark the end of my term as National President and Nikki Scottโ€™s formal appointment.

    As I approach the final months of my presidency, I remain very grateful to everyone who contributes their time and energy to SOLAS. The Society depends on its members, and that support makes a real difference.

    I hope everyone enjoys the remainder of the summer and I look forward to seeing many of you in Perth in September and in Edinburgh in November.

  • Glasgow Branch Newsletter, June 2026

    Glasgow Branch Newsletter, June 2026

    To start my first update as Glasgow Branch President, I would like to thank our previous President, Gillian Gray, for her hard work over the past few years. She made a significant contribution to the Branch and leaves big shoes to fill.

    Having been part of the Glasgow Branch Committee for some time, I am pleased to take on the role and look forward to working with the Committee and members in the years ahead.

    The Glasgow Branch held its 68th AGM at Glasgow Caledonian University on Thursday 23 April 2026. The event was well attended, and we welcomed Ally Thomson of Hey Legal, who delivered a CPD session on AI.

    Looking ahead, our Glasgow Branch Graduation will take place on 22 October 2026. This is always a highlight of the year, celebrating our new graduates, and all members are warmly invited to attend for an evening of celebration and networking.

    The Committee is currently exploring plans for another CPD event similar to last yearโ€™s at McTearโ€™s Auction House.

    Members are encouraged to share ideas for future events and to consider joining the Branch Committee.

    Meetings are held quarterly online, and the Committee organises key events including CPD sessions, the AGM, Graduation, and the Annual Dinner and AGM once every four years. Anyone interested can contact [email protected].

    Finally, a reminder that the Annual Dinner and AGM will take place in Edinburgh this November. We hope to see strong attendance from Glasgow members.

    I look forward to working with you all to continue supporting and strengthening the Branch.

  • Edinburgh Branch Newsletter, June 2026

    Edinburgh Branch Newsletter, June 2026

    Over the past year, the SOLAS Edinburgh Branch has continued to bring members together through a varied programme of learning, networking and shared professional support. Our most recent local event, the Annual General Meeting, was held online on 22 April 2026 to expand attendance, with 27 members registering.

    There have been no changes within the Edinburgh committee this year, with Natalie Cooke continuing as Branch President and all other office bearers re-elected to remain in post until 2028 or 2029.

    One of the highlights of the year has been the continued success of joint online seminars run with other branches. Topics have included SLAB Online, retirement planning, modern families in executries, reducing risk and recovering assets in Scottish executry and guardianship work, and exotic executries. These sessions have provided valuable learning opportunities and recordings have been made available to members.

    Student engagement this year has included well-attended online classes and strong exam results. Although a student reception did not proceed due to limited interest, the Diploma Ceremony held in October 2025 at the Law Society of Scotland was a success, with almost all graduates attending and six new members joining SOLAS.

    Edinburgh Branch will be hosting the National AGM and Dinner Dance at the Apex Grassmarket Hotel on 7 November, and members are encouraged to save the date.

    Participation at branch level remains important, and members are encouraged to attend events and consider joining the committee. Meetings are short, held online and provide a straightforward way to contribute.

    Anyone interested is welcome to get in touch at [email protected].

  • Dundee Branch Newsletter, June 2026

    Dundee Branch Newsletter, June 2026

    Dundee Branch held their annual AGM at Bertie Mooneyโ€™s on 22 May.

    Attendance was disappointing, with only four committee members present and no other members able to attend.

    We are in need of Office Bearers and are looking for someone to take on the role of Secretary as soon as possible.
    Our Treasurer, Clare McLaren, will be retiring from her role after this year, and the Branch would be very grateful if someone could take on this important position now to allow for a proper handover.

    Please email [email protected] if you are willing to take on either of these roles.

    If a Treasurer cannot be found, Dundee Branch may have to amalgamate with one of the larger branches. As President of Dundee Branch, I would be disappointed to see this happen.

    However, no organisation can function without active participation from its members.

    Please consider how you, as a current dues-paying member, can help keep our branch relevant.

    Our retired members have done their part, and it is now time for younger members to step forward.

    I hope to hear from some of you soon.

  • Aberdeen Branch Newsletter, June 2026

    Aberdeen Branch Newsletter, June 2026

    It has been a difficult year for Aberdeen since Joyce stepped down as Branch Secretary at the end of last year, along with her other Solas roles. For many years Joyce worked tirelessly for the Aberdeen Branch and was the glue that kept us together, she is sorely missed and we wish her well. I have volunteered to temporarily step in as Area Organiser and Branch Secretary, roles I previously held with Inverness Branch before we had to close in 2022.

    Aberdeen Branch was where SOLAS began in 1910 and it is important to keep it going. Our AGM is scheduled for Thursday 16th July 2026 and we hope as many members as possible can attend. There was the Webinar CPD for all members in February hosted by Laura Pike and /Mark Wyllie on Financial Planning. Other seminars are planned and will be circulated when confirmed. If any member has a topic they would like included for CPD please do not hesitate to get in touch. Please also remember to keep your contact details up to date so that you continue to get notification of events etc.

    The Annual Dinner is being hosted by Edinburgh this year. I thoroughly recommend attending, the atmosphere is informal, entertaining and a chance to catch up with old friends and to make new friends.

    Also bring along a friend with you, I have brought several with me over the years and they have all enjoyed the evening, not much shop talked about!! Have a lovely summer.

  • National President Report, November 2025

    National President Report, November 2025

    As we reach the end of the year, Iโ€™m also heading into my final year as National President. Itโ€™s a strange thought, as it feels like no time at all since I took up the role. Over the next twelve months, my focus will be on pressing on with as much as I can to benefit SOLAS and to leave things in as strong a position as possible for the next team.

    Since the summer, the Society has been busy on a number of fronts. In September, we held our national private client seminar in Perth, with 98 members and non-members in the room and strong support from our sponsors. The feedback was excellent, and my thanks go to our Administrator, our speakers and all of the firms who backed the event. Days like that donโ€™t happen by accident โ€” they take a lot of work behind the scenes.

    In October, I had the pleasure of travelling to Limerick with Council member and Edinburgh Committee member, Paul McRobb, to attend The Institute of Legal Accountants of Ireland Conference. It was a first-class event, with a strong programme and a very warm welcome from our Irish colleagues. As well as hearing about developments in their jurisdiction, it gave us the chance to share what weโ€™re doing in Scotland and to consider how our organisations can continue to support one another in the years ahead. Iโ€™m extremely grateful to ILAI for the invitation and hospitality.

    The Dundee AGM Dinner was another highlight of the year. It was great to see such a strong turnout and to welcome visitors from both The Institute of Legal Accountants of Ireland and The Institute of Legal Finance & Management (ILFM). Their presence underlined SOLASโ€™s place within a wider professional community, relationships Iโ€™m very keen to continue developing.

    Following on from this, Paul and I recently met with the CEO of ILFM to explore opportunities for closer collaboration. While discussions are still at an early stage, there is genuine appetite on both sides to work together for the benefit of members, and I hope to share more as this develops.

    CPD has continued to be a major strength. Between national events and seminars across the Edinburgh, Glasgow, Dundee and Aberdeen branches, members now benefit from a yearโ€‘round programme. Microsoft Teams has made sessions more accessible, and recordings have helped those unable to attend live. At the same time, we remain committed to inโ€‘person learning, with the March Law Society update staying online and the September private client seminar continuing as an inโ€‘person event in Perth.

    On the education front, and as announced at the AGM dinner, Iโ€™m pleased to confirm that the second year of our course is being reintroduced. This will include three additional subjects, with further details to follow. The course will commence from the 2026/27 teaching year and is an essential step in rebuilding a clear progression route for those wishing to deepen their knowledge.

    Members will also be aware that we are introducing a new membership system. While there has been a slight delay, initial testing is due to begin in January 2026, with rollout to members shortly after. This is a significant change in how memberships and profiles are managed, and I appreciate your patience while we ensure the system is thoroughly tested.

    A consistent theme across branch reports this year has been the need for greater involvement. Several branches are seeking additional committee members and officeโ€‘bearers. The time commitment is modest, but the impact is meaningful. If you have ever considered getting involved, I encourage you to speak to your local committee, fresh voices genuinely matter.

    Finally, I want to acknowledge our students and newly qualified members. From branch graduations to strong exam results, itโ€™s clear that significant hard work is going on, often alongside demanding day jobs. Thank you as well to the employers, mentors and colleagues who support them.

    My thanks go to everyone who has contributed to SOLAS this year, committee members, speakers, sponsors, tutors, students and attendees alike. The Society continues to thrive because people are willing to give their time and energy.

    I wish you and your families a very happy and restful festive period, and I look forward to seeing many of you, in person and online, in 2026.

  • Edinburghย Branchย Newsletter, November 2025

    Edinburghย Branchย Newsletter, November 2025

    The Edinburgh Branch has had a busy and rewarding few months, and we are delighted to share the highlights.

    In October, we were thrilled to host our Branch Graduation Ceremony at the Law Society offices in Edinburgh. The event was very well attended, with 25 participants, nearly all 12 graduates, and a number of new members joining SOLAS as part of the celebrations. Certificates were proudly presented by SOLAS President David Hamilton and our Edinburgh Branch President, Natalie Cooke. It was a memorable evening filled with celebration, refreshments and the support of family and friends.

    In November, we had the pleasure of attending the Dundee Branch Annual Dinner and AGM at the Apex Hotel in Dundee. It was a fantastic evening of great conversation, familiar faces and new connections.

    Looking ahead, next year the Annual Dinner will be hosted by the Edinburgh Branch, and we are already excited to welcome even more members. Whether you are newly qualified, long standing or considering joining, it is a brilliant opportunity to meet colleagues from across Scotland, celebrate our profession and be part of a friendly and vibrant community. We hope to see many new faces in 2026.

    This season also brought a special honour. Paul McRobb had the pleasure of representing SOLAS at the Institute of Legal Accountants of Ireland Conference. It was a standout event, featuring insightful presentations from Anne Heenan on probate, Paul Mee and Claire Gibbons on partner succession, Jim Power on the economic outlook for Irish law firms, and Sharon Sheehan with timely updates on employment law, hybrid working and pensions. Our sincere thanks to the Institute for hosting such an excellent conference and for inviting SOLAS to take part.

    Over the past 12 months, the Edinburgh, Glasgow, Dundee and Aberdeen branches have worked together to deliver a strong programme of seminars, with consistently high attendance reflecting their value. We will continue to deliver sessions through Microsoft Teams and record them whenever possible to support ongoing development. This flexible approach helps members engage even when working hours are busy or unpredictable.

    If you have ideas or suggestions for future seminars, please contact us at [email protected]. We are always keen to hear what would be most useful.

    We are also very happy to welcome new members to the Edinburgh Committee. The commitment is light, with only a few short meetings and occasional emails, but the impact is meaningful. Joining the Committee is a great way to help shape events, support the profession and connect with colleagues across Scotland. New perspectives are genuinely appreciated, and you are warmly invited to attend a meeting on a trial basis if you would like to see what is involved.

    Warmest wishes for the festive season from the Edinburgh Committee:
    Melissa Blackwood, Lindsay Murray, Natalie Cooke, Mandy Gibb, Gillian Forsyth and Paul McRobb.

  • Dundeeย Branchย Newsletter, November 2025

    Dundeeย Branchย Newsletter, November 2025

    Dundee Branch is happy to welcome Mary Swift as a new member. Mary was our only SOLAS graduate this year and we had a lovely social night with her and her husband, the committee, and some of our members, at Bertie Mooneys, to celebrate.

    Dundee Branch has also welcomed Jess McCardle as their new secretary.

    We are looking forward to 2026 and would welcome any ideas for any social events – if you would like to suggest anything please contact Jess at [email protected].

    Dundee Branch was proud to host the AGM and Dinner Dance on 8th November, at the Apex Hotel, which was very well attended. The AGM and the dinner was hosted on the same day following Aberdeenโ€™s AGM of the same format last year which received excellent feedback.

    It was a great night, and as always great to catch up with other SOLAS members.