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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.

Acceptance in Lieu, another way to pay Inheritance Tax

andrew

Arts Council England recently announced that three artworks by Peter Lanyon, a figurehead of post-war British painting, were acquired for the nation as part of the acceptance in lieu scheme, nearly settling the £900,000 Inheritance Tax due on Lanyon’s widow’s estate. Acceptance in lieu is rarely used and may not necessarily spring to mind when planning to pay Inheritance Tax, however, as this case shows it may be worth considering.

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What should Executors do when HMRC investigates?

andrew

A Freedom of Information request by Quilter has shown that HMRC investigates a quarter of the estates liable to pay Inheritance Tax each year. What do Executors need to do during an HMRC investigation and what steps can be taken to prevent an investigation in the first place?

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Succession planning where property is owned abroad

Nur Hemsi

If you are lucky enough to be spending your summer in your own property in the sun, your thoughts might turn to who you want to enjoy your property when you are no longer here and how you can plan for this. 

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What do all the headlines about Inheritance Tax changes mean?

SOPHIE

The Office of Tax Simplification (OTS) published its second report earlier this month which provides recommendations to the Treasury on the simplification of Inheritance Tax (IHT).  Although the remit of the report was to simplify existing policy, rather than to propose different policy, the recommendations would lead to a significant change in existing tax planning strategies.  The report highlights that the inconsistencies and complexity of the existing rules lead to a difference in tax paid between individuals who seek specialist advice and the large number of people who do not seek advice.  The OTS anticipates that this difference would be narrowed if the recommendations were implemented.

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Common calamity and the presumption of who died first

andrew

While making Wills is typically a priority for couples who own property together, worrying about who dies first often is not.

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