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

For 175 years we have specialised in meeting the legal, financial and administrative needs of individuals and families, family trusts, charities and private companies.

Call us today on 0131 225 1200
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Capital Gains Tax after death - a guide for executors

david windramWhen dealing with estate planning, the focus tends to be on Inheritance Tax (IHT) mitigation and savings. However, for those with assets acquired over the course of their life, there is also a need to consider the impact Capital Gains Tax (CGT) has on an estate.

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Making sure your estate is tax efficient

Kathryn Johnston

Recent analysis has disclosed that one in twenty-five of us will pay Inheritance Tax (IHT) on our estate. In the last year, HM Revenue and Customs has collected nearly £1bn more in IHT receipts than in the previous year. This signifies an increase in the value of estates falling into Inheritance Tax. This is partly driven by recent record increases in residential property values and partly by IHT thresholds that have remained static for several years.

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Can you have two Wills in different countries?

Kathryn Johnston

When you draw up your Will, it is important to ensure you have catered for the distribution of all your assets. Some of those assets may be abroad. If they are, you need to consider whether they should be dealt with in a single Will or whether a second one is required to deal specifically with your assets in different countries.

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What do I need to do after someone dies in Scotland?

Andrew Paterson

What you need to do after someone dies in Scotland depends on a wide range of circumstances.

The immediate practical steps

When a family member or close friend dies, there is always emotional trauma, whether the death was expected or not. However, when the person’s demise occurs, practical steps need to be taken. The extent of these steps will largely depend on the way in which the individual has passed away.

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Preparing to be the executor of a loved one’s estate

Jennifer Gray

It is a privilege to be appointed executor of a loved one’s Will. It is an indication of the trust they have in you to deal with their affairs following their death. However, being an executor can be challenging. Sometimes, an executor may not even know they have been appointed and only find out when the deceased’s Will is found. Where there is no Will, a family member is normally appointed by the court to deal with the estate. However, for most people appointed as an executor in a Will, their awareness of the appointment comes many years before their loved one dies.

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Call us today 0131 225 1200 or get in touch with us via our online enquiry form