Fiona Byron
Legal DirectorFiona is a Legal Director in our Private Client team, based in Edinburgh.
Fiona holds the Society of Trust and Estate Practitioners' Charity Trustee Qualification, as well as the Chartered Insurance Institute’s Certificate in Financial Planning. She has previously tutored on the Revenue Law course at Edinburgh University and is also a Notary Public.
Areas of Expertise
Caring for the Elderly
Tax
Inheritance Tax
Executries
Power of Attorney
Charities & Third Sector
Wills
Article
What are the duties of a charity trustee?
The Charities and Trustee Investment (Scotland) Act 2005 defines a charity trustee as someone who has general control and management of a charity and can therefore include directors, committee members, management board and trustees.
Article
What Will Your Legacy Be?
Recent data published by Smee and Ford notes that in the period from 2010 to 2020, more than one million charitable bequests were left in Wills and it is thought that legacy income to UK charities exceeded £23 billion during this time.
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What are the differences between Scottish Charitable Incorporated Organisations (SCIOs), Community Interest Companies (CICs) and companies?
Your charity could be one of many legal structures and it can often be difficult to choose which would the most suitable.