Author Archives: Heather Warnock

Heather Warnock

About Heather Warnock

Heather joined Mitchells Roberton in March 2013 as a Financial Guardian Administrator having graduated with a first class honours degree in law from Glasgow Caledonian University in 2011 and thereafter having completed her Diploma in Legal Practice at Strathclyde University in 2012. She was taken on as a trainee of the firm and started on 2nd June 2014. Heather has now completed her traineeship and is staying with us as a qualified assistant working in the Private Client Department. She will be assisting with succession and trust issues, the administration of estates and the preparation of Wills and Powers of Attorney. Heather is consistently client focused and is skilful in dealing with clients in circumstances which are frequently emotionally charged.Currently Heather is studying for the STEP Diploma in Trusts and Estates-Scotland and has passed her first exam Wills and Executries – Law and Practice with Distinction. Heather who is originally from Northern Ireland loves going home to visit her family whenever she can. She enjoys live comedy and the theatre. She is an excellent cook and expert baker….most welcome skills for our office. Email: hw@mitchells-roberton.co.uk

Advance Directives and Dying Matters

I recently had a discussion with a client and the subject of advance directives (sometimes known as  living wills) arose. It is a sad matter to talk about, but the fact is, in life some people do become incapacitated either … More

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Inheritance Tax exceeds £5 Billion for the First Time

HM Revenue & Customs recently released data which showed Inheritance Tax (IHT) raised a record £5.2 billion in the financial year 2017-18, up 8% from the previous tax year. It is thought that the increase is due to the fact … More

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Scottish Law Could Lead the Way by Treating Elder Abuse as a Hate Crime

Scotland could be one of the first countries in the world to treat abuse of the elderly as a hate crime. The Justice Minister, Humza Yousaf, advised that he was considering whether targeting victims because of their age should be … More

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Inheritance Rights of Cohabitees

Cohabitation is far more common these days than ever before. To move in with a partner is a big decision and understandably the practicalities of what would happen to the cohabitants’ home if one of them were to die without … More

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Care for the Elderly

People are certainly living longer. The number of people in Scotland, according to the National Records of Scotland in September 2016, living for more than a century has increased over the last ten years. In 2005 there were 900 centenarians … More

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Milestone Moments for Writing a Will

Throughout most of the world, disposal of an estate has been a matter of social custom. According to Plutarch, one of the best known Greek biographers and essayist, the written will was invented by Solon, an Athenian politician and lawmaker … More

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Government Urged To Remove VAT On Charitable Wills

Charity Consortium, Remember a Charity, has urged the UK Government to exempt VAT from the cost of writing a Will containing a charitable bequest. The consortium predicts a VAT exemption on charitable wills would double the number of people leaving … More

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New Residence Nil Rate Band

From April 2017 a new IHT- free allowance has being  introduced. It is to be known as the Residence Nil Rate Band (RNRB) and will apply if you leave your residence to your “direct descendants”. The objective of the policy … More

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