Graham Stewart

Director, Edinburgh

Graham Stewart

Graham advises on tax planning for individuals, owner managed businesses and trusts.

Covering income and capital taxes, Graham has a wealth of knowledge on the taxation of land estates. He regularly provides advice on succession planning and business reorganisations and deals with a wide array of trusts and partnership interests.

Graham joined Saffery in 2011 after qualifying with a large accountancy practice.

Key experience

  • Advising on reorganising businesses for succession planning to allow a managed transfer of business interests across generations,
  • Assisting with the creation of new business structures, covering partnerships, companies and trusts,
  • Advising on business asset disposal relief on the cessation of a farming business,
  • Offering advice on Inheritance tax business property relief and agricultural property relief on the transfer to a trust of a landed estate business,
  • Advising on the UK tax issues for offshore trusts owning land, property and business interests in the UK, along with the consequences for UK resident beneficiaries,
  • Providing guidance on the sale of heritage assets,
  • Providing assistance with inheritance tax compliance for complex estates and trusts,
  • Advising on the tax efficient sale of land to a large developer, and the tax efficient reinvestment of the proceeds for expanding the business activities, including the availability of capital allowances on qualifying business expenditure.


Graham lives in Edinburgh and has recently joined the office’s hiking group to explore more of Scotland’s glorious landscape.