Transparency is a critical element in the legal services industry as it ensures the public is able to make informed choices before instructing a firm by having accurate and relevant information about that firm.

Earlier this year the Scottish Parliament passed the final stage of the Succession (Scotland) Act 2016. The Act means that any ex-spouse or civil partner will no longer be able to inherit under a Will following a divorce or dissolution, unless the Will makes specific provision for them.

Ordinary individuals inheriting assets from overseas could risk criminal charges if they miscalculate the tax owed, reports The Telegraph.