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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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Spring Budget 2017 Summary

Tax

Personal Allowance – The government reaffirmed its commitment to raise the personal allowance to £12,500 which has been confirmed with the personal allowance increasing to £11,500 from April 2017. This move, as highlighted in previous Budgets, will continue the government’s commitment to increase the personal allowance by more than inflation with 2017/18 being the seventh consecutive year this has occurred.

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Inheritance and Inequality in the UK

“There is nothing as certain as death and taxes.”  Or to put a modern spin on it, “none of us is getting out of here alive, so make sure to pay the right tax bill, when you leave”.  In the same context, 2017 has prompted a report by the Institute for Fiscal Studies on inheritances and inequality across and within generations.  The authors of the report have flagged up a change in society whereby today’s elderly have much more wealth to bequeath than their predecessors, primarily as the result of rising home ownership rates and rising house prices. 

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No Exceptions for Bonds of Caution

 In my previous blog I explained the changes to Bonds of Caution, following the Succession (Scotland) Act 2016. In Glasgow, on 25 November 2016, an individual, Mr Garnett, wrote a letter to the court asking the sheriff to waive the requirement for Caution; and with that the required cost of the premium, solicitors fees and additional paperwork.

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All I want for Christmas is my two front teeth, a Junior ISA and to reduce mummy’s and daddy’s Inheritance Tax liability

Tax

 It is that time of year again where children across the world will be on their best behaviour in the hope that Santa will bring them everything on their Santa wish list come 25 December.

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Autumn statement 2016. No real surprises - good or bad.

Tax

Philip Hammond delivered his first and last Autumn statement, and announced that as of next year the UK will have an annual Budget in the Autumn. The Spring 2017 Budget will be the final Budget to be held at that time. He stated that “No other major economy makes hundreds of tax changes twice a year, and neither should we"

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