Emma Horne

Emma is an experienced and highly regarded Private Client Solicitor, specialising in trust and estate planning, tax mitigation, and legal services for later life. She offers tailored advice to individuals and families on a wide range of matters including Wills, Trusts, succession and generational planning, Powers of Attorney, incapacity law, and care home funding. Her practice combines deep technical knowledge with a compassionate, client-focused approach—shaped in part by her previous career as a Registered General Nurse—making her particularly adept at guiding clients through complex and often sensitive legal issues.

Emma advises on all aspects of wealth protection and estate administration, including cross-border estates, tax-efficient succession planning, and the creation and management of trusts. She regularly acts in matters involving incapacitated adults and has a particular interest in inheritance tax planning, trust administration, charity law, and health and social care law. Her work often involves representing executors, trustees, attorneys, and beneficiaries in both contentious and non-contentious estate matters.

Emma works with a broad range of clients, including families, individuals, business owners, entrepreneurs, and landowners. She also has extensive experience acting for high-net-worth and high-profile clients, both in Scotland and internationally. Her international work frequently includes advising Scottish clients with assets or property in countries such as Spain, Sweden, and the United States.

Throughout her career, Emma has managed the administration of complex, high-value estates and has advised on a number of multi-jurisdictional matters. She also supports trustees with ongoing trust governance and compliance and frequently acts in cases involving incapacity disputes and mental health law.

Emma is committed to sharing her knowledge and has taught on the Diploma in Legal Education at the University of Edinburgh since 2017. She served as a member of the Law Society of Scotland’s Mental Health and Disability Sub-Committee from 2012 to 2019.

Emma is an Associate Member of STEP (the Society of Trust and Estate Practitioners), and a full member of the Law Society of Scotland. In recent months Emma achieved a level 5 certificate in Management and Leadership from The Institute of Leadership.

In addition to her legal practice, Emma is a regular speaker at conferences and seminars. She has delivered presentations on topics including tax planning, estate administration, the legal implications of care home funding, and adults with incapacity law. Her presentations are known for their practical insight and clarity, and she often collaborates with other professionals in the legal, financial, and healthcare sectors.

Emma holds an LLB and Diploma in Professional Legal Practice, and qualified as a Registered General Nurse in 2000, a role she held until 2014. Her unique combination of legal and healthcare expertise provides her with a rare perspective when advising clients on matters involving incapacity, vulnerability, and care.