Fiona McDonald is a Scottish solicitor accredited by the Law Society of Scotland as a specialist in Private Client Tax Law. As a partner of Pagan Osborne Fiona specialises in providing expert advice on all aspects of estate planning including asset protection, succession, wills, trusts, powers of attorney, tax planning and guardianships. Her expertise also covers non-residency issues, charity law, executries and tax planning for family businesses. Bill Pagan, former Senior Partner at Pagan Osborne Solicitors. He has served for more than twenty years on the Law Society of Scotland's Tax Committee and chairs the Private Client Tax Sub Committee.