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Murray Beith Murray is a leading Scottish private client law firm.

For over 170 years we have specialised in meeting the legal, financial and administrative needs of individuals and families, family trusts, charities and private companies.

Inheritance tax payments reach record highs

andrew

Inheritance tax (“IHT”) payments have hit yet more record highs, according to data recently released by HM Revenue & Customs (HMRC). HMRC collected £5.4 billion in Inheritance tax (IHT) in the year to March 2019. This represents a £160 million increase from the same period a year ago.

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Family Business can be dysfunctional but they’re the engine room of the economy

peter

Murray Beith Murray Partner, Peter Shand, has written the article below for The Scotsman today (Monday 13 May), which includes a quote from family business specialist Mairi Mickel, Consultant and Founder of Mairi Mickel’s Business Families:

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Should you have a Scottish or an English Will? Or both?

peter

While many people appreciate the importance of putting in place a Will, many of those who decide to take this step are unaware that the rules governing inheritance are different between Scotland and England. When putting a Will in place, it is therefore necessary to consider whether a Scottish or an English Will is appropriate. This decision can have a significant impact when distributing your estate at a later date.

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Review of Scale and Concentration of Land Ownership

phillipThe Scottish Land Commission (the “Commission”) published a report on 20 March 2019 on the impact of the concentration of land ownership in Scotland with recommendations to the Scottish Ministers.

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Your business and land registration

phillip
Introduction

If you or your business acquired rural or commercial land more than 20 years ago, it is most likely recorded in the General Register of Sasines rather than registered under the land registration regime.

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