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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 happens to your digital assets on death?

We live in an increasingly technology dependent society as more of our assets are stored, accessed, and managed electronically. It is estimated that 70% of 65-74 year olds are now online. In 2014, as much as 40% of 45-54 year olds regularly used social media, with 22% of those aged 65 or over owning a tablet. This embracement of technology amongst older generations is only likely to increase in future years.

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Guardianship – Not a simple fall-back option

Most people appreciate the need for a Will, but often have not considered that having a Power of Attorney in place is equally important.

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Transparency of Land Ownership

Since 1979, when the new Land Register opened, Scotland has been on a quest to improve the transparency of its land ownership. 1979 saw the first crucial step in this, with the opening of a map-based register, designed gradually to phase out Scotland’s 1617-established deed-based register. The process acquired new significance with the re-birth of the Scottish Parliament in 1999 and, last month, momentum was sustained with the publishing of the Scottish Government’s "Improving transparency in land ownership in Scotland: a consultation on controlling interests in land".

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Additional Dwelling Supplement

As of 1 April 2016, the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (“the Act”) introduced the Additional Dwelling Supplement (ADS) being an additional amount of Land & Buildings Transaction Tax (LBTT) payable when a residential property in excess of £40,000 is purchased in Scotland and ‘ a) at the end of the day that is the effective date of the transaction, the buyer owns more than one dwelling in Scotland or elsewhere and b) the buyer is not replacing their only or main residence’.

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Bond of Caution

 “Be prepared and don’t throw [bond of] caution to the wind”

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