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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.

What do all the headlines about Inheritance Tax changes mean?

SOPHIE

The Office of Tax Simplification (OTS) published its second report earlier this month which provides recommendations to the Treasury on the simplification of Inheritance Tax (IHT).  Although the remit of the report was to simplify existing policy, rather than to propose different policy, the recommendations would lead to a significant change in existing tax planning strategies.  The report highlights that the inconsistencies and complexity of the existing rules lead to a difference in tax paid between individuals who seek specialist advice and the large number of people who do not seek advice.  The OTS anticipates that this difference would be narrowed if the recommendations were implemented.

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Common calamity and the presumption of who died first

andrew

While making Wills is typically a priority for couples who own property together, worrying about who dies first often is not.

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The Scotsman: Happy ending need not be a fairy tale

fraser

Murray Beith Murray Senior Solicitor, Fraser Scott, writes in The Scotsman today (Monday 8 July).  Read the full article below:

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Changes for non UK resident investors of UK Property

laura

From 6 April 2019 the UK Capital Gains Tax regime for non UK residents has being extended to include the disposal of all UK real estate property (residential and non-residential) as well as on the sale of shares of companies whose assets are “property rich” deriving at least 75% of their value from UK property.   

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Changes to Private Residential Reliefs

laura

In the 2018 Budget, the Chancellor included two provisions for changes to Private Residence Reliefs, restricting Lettings Relief and reducing the Private Residence Relief final period exemption, to take effect from April 2020.

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