Robyn Lee
Robyn is a Director working within Blackadders Private Client Team. She has experience in a range of private client work including advising on contentious and other trust matters, adults with incapacity work, and tax and general succession planning for high-net-worth individuals.
Robyn is a full member of The Society of Trust and Estate Practitioners (STEP) having completed the Diploma in Trusts and Estates- Scotland and having gained distinction across all four Advanced Certificates which make up the Diploma. She also received the STEP Excellence Award for her first of four exams: Advanced Certificate in Trusts: Law and Practice (Scotland) and the STEP Excellence Award 2022 for being the highest-scoring graduate across all four Certificates.
Robyn was shortlisted for the Scottish Legal Awards Rising Star of the Year Award (2024) and has been ranked in Chambers and Partners as an “Associate to Watch” (2024) in the area of Private Wealth Law/High Net Worth for Dundee and surrounds.
Robyn has lead both internal and external presentations for her firm’s internal Private Client Forums/Training Academy and SOLAS/STEP Discussion Group, respectively.
Robyn also volunteers her time to engage in weekly telephone befriending through a local charity and is a Director of a local charity, the Sight Support & Social Hub (formerly Dundee Blind and Partially Sighted Society). She also takes part in her firm’s monthly free Will service for Maggie’s Dundee.
Practice Area
Panels
- Contributing Author
- Scottish Panel
Qualified Year
- 2019
Experience
- Blackadders LLP (2017 - Present)
Membership
- Law Society of Scotland
- Society of Trust and Estate Practitioners (STEP)- full member known as TEP
Qualifications
- LLB Hons (2012-2016)
- Diploma in Professional Legal Practice) (2017)
Education
- University of Edinburgh (2012-2016)
- University of Edinburgh (2017)
12 Contributions by Robyn Lee
PRECEDENTS
Precedent clause for multiple pecuniary legacies in a Scottish will
1 Pecuniary Legacies
I set out the following pecuniary bequests:
1.1 to [ insert full name ], residing at [ insert full address ], the amount of [ insert amount ];
1.2 to [ insert full name ], residing at [ insert full address ], the amount of [ insert amount ];
and 1.3 to [ insert full name ], residing at [ insert full address ], the amount of [ insert amount ]...
Private Client
PRECEDENTS
Precedent will clause (Scotland): nil rate band discretionary trust with spouse, children and issue as beneficiaries; trustee funding discretion, income accumulation powers and default distribution
1 Nil Rate Band Discretionary Trust
If my [ insert spouse details ] survives me, I direct my trustees to set aside either:
the maximum sum or assets on which no inheritance tax arises on my death, as trustees judge; or
such lesser assets or cash as they decide.
This forms the “Discretionary Trust Fund” for any of:
my [ insert spouse details ],
my children and their issue,
any trust created for the benefit of any of them, whether of income, capital or discretionary nature (each a “Beneficiary”).
In shares the trustees determine by minute.
The trustees may by minute award legacies, residue shares, income interests or future/contingent rights in all or part of the fund, including income accumulation, capital vesting, powers to appoint income or capital, and their discretion.
Subject to that, they may accumulate income to capital during any permitted period, or (after that period shall) apply all income for any Beneficiary or Beneficiaries as they determine.
If they renounce that power, they shall hold the whole or relevant part for the Beneficiaries then living equally, failing which to the executors of the last deceased Beneficiary...
Private Client
PRECEDENTS
Scots Law Will Precedent: Residue to Spouse, Failing Issue; Trust Provisions for Young Beneficiaries; Extensive Trustee Powers (including Digital Assets); Guardianship and Funeral Directions
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime.
The Finance Act 2025 (FA 2025), granted Royal Assent on 20 March 2025, enacts the removal of the remittance basis of taxation and brings in a residence-based system, effective from 6 April 2025.
FA 2025 additionally replaces domicile as the main criterion for determining exposure to inheritance tax.
Further measures revise the rules for establishing excluded property status, abolish the protected settlements status of offshore trusts, and alter overseas workday relief.
For details on these reforms, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.
I, [ insert full name ], of [ insert full address ], to settle the succession to my estate upon my death, provide as follows:
Revocation I hereby revoke all prior testamentary writings and instruct their destruction without delay, cancelling any copies held accordingly.
...
Private Client
PRECEDENTS
Scottish will clause: specific legacy of main or replacement residence and contents; cash equivalent if sold; free of heritable debts and transfer costs
1 Legacy of House
I leave to [ insert full name ], of [ insert full address ], my share and interest in the dwelling at [ insert main residence address ], or in any substitute that serves as my principal home, the determination of which shall rest solely with my trustees, free from heritable liabilities and costs of conveyance, along with contents, embracing all my items for personal, domestic, household, garage, garden or leisure use, ornament or consumption, save for those separately left by me elsewhere. Should I not own the subject of this bequest at the time of my death, I leave to the said [ insert legatee details ], a pecuniary legacy in a sum equal to the net sale proceeds for which I will have disposed of my said interest, the amount of such sum being determined exclusively by my trustees accordingly...
Private Client
PRECEDENTS
Scottish will precedent: 10% charity legacy (IHT baseline) with caps; main residence gift with cash option; residue to individuals/survivors; lifetime gift tax from residue; trustee powers including digital assets
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime.
The Finance Act 2025 (FA 2025), which secured Royal Assent on 20 March 2025, enacts measures that scrap the remittance basis of taxation and bring in a residence-based framework from 6 April 2025. FA 2025 also replaces domicile as the principal determinant of inheritance tax liability. Further reforms include revisions to the rules that govern excluded property status, the removal of protected settlement treatment for offshore trusts, and adjustments to overseas workday relief. For detailed guidance, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. Also see: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.
I, [ insert full name ], of [ insert full address ], to arrange the devolution of my estate upon my death, set out the following:
Revocation — I annul all earlier testamentary documents and direct their destruction...
Private Client
PRECEDENTS
Scottish will precedent: residue to spouse, whom failing issue; executor and trustee powers (including digital assets); funeral directions
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime
Finance Act 2025 (FA 2025), which obtained Royal Assent on 20 March 2025, enacts measures to end the remittance basis of taxation and introduce a residence-based system, effective from 6 April 2025.
FA 2025 likewise substitutes residence for domicile as the principal test used in establishing overall liability to inheritance tax.
Further provisions include revisions to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and amendments to overseas workday relief.
For guidance on these reforms, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26.
See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.
I, [ insert full name ], of [ insert full address ], to determine the succession to my estate upon my death, direct as follows:
1 Revocation I revoke all earlier testamentary writings and order their destruction...
Private Client
PRECEDENTS
Will clause (Scotland): 10% charitable legacy of the IHTA 1984 Sch 1A baseline amount, with minimum and maximum caps, even if the reduced Inheritance Tax rate does not apply
1 Legacy to Charity
I direct that a gift of ten per cent of the baseline value of my estate, as set out in Schedule 1A of the Inheritance Tax Act 1984 or any statutory successor, be paid to [ insert charity details ]; and I state that this gift will not be less than [ minimum donation ] nor exceed [ maximum donation ], even if this cap means the reduced rate of Inheritance Tax will not apply...
Private Client
PRECEDENTS
Will clause (Scotland)—limited revocation of prior testamentary writings, preserving separate foreign assets Will
1 Revocation
I annul every earlier testamentary document and direct their destruction, excluding my [ insert details of Will to covering foreign assets ]...
Private Client
PRECEDENTS
Will precedent (Scotland): clause for specific bequests to named beneficiaries (including addresses and item details)
1 Specific Legacies
I leave the following particular legacies, namely: 1.1 to [ insert full name ], of [ insert full address ], my [ insert details of specific bequest ]; and 1.2 to [ insert full name ], of [ insert full address ], my [ insert details of specific bequest ]...
Private Client
PRECEDENTS
Will Precedent (Scotland): Liferent of dwellinghouse to spouse; residue to spouse; failing which named beneficiaries in differing shares with pro‑rata amalgamation; trust for young beneficiaries; extensive trustee powers
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime
Following Royal Assent on 20 March 2025, Finance Act 2025 (FA 2025) introduces legislation to scrap the remittance basis of taxation and install a residence-based system, taking legal effect from 6 April 2025. Under FA 2025, domicile ceases to be the primary determinant of inheritance tax liability.
Additional measures cover revisions to the rules for excluded property status, the removal of protected settlements status for offshore trusts, and amendments to the operation of overseas workday relief provisions.
For further detail on these reforms, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. For timelines, see Finance Bill Tracking Service: Key dates (Finance Bill 2025). See also Finance Act 2025.
I, [ insert full name ], of [ insert full address ], in order to settle the devolution of my estate upon my death, hereby formally state as follows:
Revocation I cancel all earlier testamentary writings and direct that they be destroyed in their entirety without delay...
Private Client
PRECEDENTS
Will precedent (Scotland): liferent of residue with aggregation clause; executry estate to bear inheritance tax
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime
The Finance Act 2025 (FA 2025), which secured Royal Assent on 20 March 2025, removes the remittance basis of taxation and introduces a residence-based regime from 6 April 2025. FA 2025 also replaces domicile as the principal criterion for liability to inheritance tax.
Additional measures include revisions to the rules that determine excluded property status, the abolition of protected settlements status for offshore trusts, and updates to overseas workday relief. For further detail, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.
I, [ insert full name ], of [ insert full address ], to determine the devolution of my estate upon my death, declare as follows:
Revocation I cancel all earlier testamentary writings and direct that they be destroyed.
...
Private Client
PRECEDENTS
Will Precedent (Scotland): Nil Rate Band Discretionary Trust; Residuary Estate to Spouse, Whom Failing Issue; Trustee Powers including Digital Assets; Accounting for Advances
STOP PRESS: Abolition of non-dom regime and introduction of residence-based IHT regime.
Finance Act 2025 (FA 2025), which received Royal Assent on 20 March 2025, abolishes the remittance basis of taxation and introduces a residence-based system from 6 April 2025. It also replaces domicile as the principal criterion for determining exposure to inheritance tax.
Amendments to the rules for deciding excluded property status
Abolition of protected settlements status for offshore trusts
Changes to overseas workday relief
For information on these developments, see Practice Notes: The abolition of the remittance basis of taxation from 2025–26 and A new residence-based regime for IHT from 2025–26. See also: Finance Bill Tracking Service: Key dates (Finance Bill 2025) and Finance Act 2025.
FORTHCOMING CHANGE relating to changes to agricultural property relief and business property relief
At the Autumn Budget 2024 on 30 October 2024, the government announced a reduction in the amount of APR and BPR available on qualifying property from 6 April 2026....
Private Client
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