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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.

Inheritance tax to be replaced by gift allowance system under new proposals

peterOn 30 January 2020, the All-Party Parliamentary Group (APPG) for Inheritance & Intergenerational Fairness published a report proposing a radical change to the current inheritance tax (IHT) regime. The report – named Reform on Inheritance Tax – suggests replacing the IHT system with a flat-rate gift tax payable on both lifetime and death transfers.

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Changes to Private Residential Reliefs

laura

Significant changes and modifications to tax relief come into force from 6 April 2020, which will impact those who hold property as an investment. With just over a week until the UK Budget on Wednesday 11th March, and just over a month until the end of the 2019/20 tax year, it is important for property investors to review their affairs and explore possible tax planning opportunities ahead of this date.

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Statutory legacy raised to £270,000 in England & Wales, but what happens when you die intestate in Scotland?

andrew

New intestacy rules for England & Wales have recently been announced, which raise the “statutory legacy” sum to £270,000. The laws of succession have a profound effect on what your loved ones will inherit when you die intestate (i.e. without leaving a valid Will) and it’s important to know that dying without a Will north of the border differs from the rest of the UK. In this article, we will look over the new changes to the intestacy legislation, what happens when you die intestate and automatic entitlement for families.

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Foreign power of attorney – what are they and are they valid in Scotland?

peterRecent figures from the National Records of Scotland predict a 23.2 per cent rise in the number of pensioners by 2043. Chief executive of Age Scotland, Brian Sloan, said that while it’s welcome news that we’re living longer, ‘we need to do more to prepare’. A way in which we can do this is by becoming more conscious of safeguarding our affairs, particularly for when we are no longer capable of making decisions for ourselves. 

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Edinburgh is ‘key driver’ in commercial property sales across Scotland, with new proposals set to continue this success

billlAccording to a recent analysis from the Scottish Property Federation (SPF), the total value of commercial property sales across Scotland has rebounded between July and September. A total of £1.2 billion worth of sales were completed in the quarter, nearly double the total value of commercial property sales recorded in the previous quarter (£763 million) and £336 million more than the same quarter of 2018. 

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