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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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How to choose a solicitor when someone dies

andrew

Trying to decide on which solicitor to appoint after a family member or close relative has died can be challenging. There are, however, some critical factors to consider when reaching a decision on which solicitor to appoint. Before making any appointment, make sure you have the authority, either as an executor named in the deceased’s Will or, if there is no Will, as a person entitled to be appointed by the courts as an executor. If you are not in this position, any decision you make or opinion you might express could be overruled by the valid Executor.

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A guide to writing a Will for new parents in Scotland

Kathryn Johnston

Having a child is one of the most special moments in a parent’s life. There is the leadup to the birth, the preparation to get the baby’s room ready and all the presents from friends and relatives. Furthermore, once the baby has arrived and comes home, there’s the change in family dynamics with a new person in the house – whether it’s a first child or another addition to an already busy household!

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How does taper relief work?

peter

When you die, if qualifying assets in your estate are worth more than £325,000 (known as the “nil rate band”), Inheritance Tax (IHT) will be due on any amount over that figure. However, there are reliefs and exemptions that can be applied to either reduce or eliminate the IHT liability. One of these is taper relief which is available in certain circumstances relating to gifts. We receive regular requests from clients asking, “How does taper relief work?”.

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Can you exclude a child from a Will in Scotland?

andrew

You can exclude a child from a Will in Scotland, but that does not mean the child cannot share in their parent's estate. Just because a parent does not gift something to a child in a Will does not mean the child is not entitled to a share in the estate. In Scotland, children have an automatic entitlement to share in their parent's estate. These are called Legal Rights.

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Are shares in a company liable for Inheritance Tax?

peter

Whether shares in a company are liable for Inheritance Tax (IHT) depends on a number of factors. Perhaps the most obvious factor is whether the level of estate is above the IHT threshold. If the value of the estate is less than £325,000, no IHT is payable. However, if the value of the estate is more than £325,000, the liability for IHT on the shares depends on whether the shares are held in a quoted company or a private unquoted company. Business property relief applies to certain types of shares and business assets owned by the deceased.

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