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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.

Business Owners at Risk of not having a Succession Plan

peter

Planning for what will happen to your estate once you are no longer around is never an easy task. Careful considerations must be made as to who you would like to inherit your estate, when you would like them to inherit, and what tax implications inheritance might have. Where a business is owned, it is also important to consider these same points, as failing to plan for succession of a business can have seriously damaging effects on the business and to your family's inheritance. For private, owner-managed, or family-owned businesses, a solid succession plan can drive the growth of the business, reduce taxes, and set the stage for retirement and continued growth of the business for generations to come.

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Mortgage Interest on Buy-to-Let Properties

laura

From 6 April 2017, the ability to deduct mortgage interest from rental income is being phased out gradually until April 2020, when after that date, only tax relief will be allowable as an adjustment to a Landlord’s tax liability.

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Voluntary Registration of Commercial Property

billl

The General Register of Sasines dates back to 1617 and is the oldest national land register in the world. This system has become outdated and impractical so has been gradually replaced since 1981 by the Land Register.

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Tips for Family Business Owners

peter

Business owners invest a great deal of blood, sweat and tears in building the family business. It’s an environment which often cultivates a “business first” culture.  What is often neglected is the careful planning for the continuity of the business at the key stages in the business lifecycle, including the death or incapacity of the family business owners.  Here are Murray Beith Murray’s tips for taking care of the bigger picture.

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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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