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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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Update regarding Public Registries of Trusts

In June last year, I posted a Blog regarding European Parliament proposals under draft anti-money laundering rules for public registries of trusts. (See http://www.murraybeith.co.uk/blog?id=15). The terms of the EU’s Fourth Anti-Money Laundering Directive were finally agreed at the end of 2014 and the good news is that these are much less far reaching than previous drafts of the Directive.

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More Potential Changes to the Inheritance Tax treatment of Trusts

Tax

In July, I posted a Blog regarding the Government’s proposals to change the Inheritance Tax treatment of certain types of trusts. In particular, the Government suggested that there should only be a single nil-rate band available to be shared among all trusts established by the same individual after 7 June 2014. In the 2014 Autumn Statement, the Government announced that that proposal (which had met with heavy opposition) would not be taken forward.

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Holiday Pay Ruling

On Tuesday this week, the Employment Appeal Tribunal (EAT) ruled on three test cases against engineering company AMEC, industrial services firm Hertel and maintenance company Bear Scotland. The long-awaited decision concerned whether overtime payments should be included in an employee’s holiday pay entitlements.

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Tribunal Fees

Tax

The most recent Employment Tribunal statistics were published earlier this month and a discernible, but perhaps not altogether unsurprising, trend is emerging: claim numbers have continued to fall since the introduction of the fee regime in July 2013. Between April - June 2014 Employment Tribunals across the UK received 70% fewer single claims than they did in the same period in 2013. 

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New Shared Parental Leave Rules

 A new system of shared parental leave will be introduced on 1 October 2014 for eligible employees whose babies are due on or after 5 April 2015. 

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