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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.

Mutual Wills and their Pitfalls

Mirror wills v mutual wills – to bind or not to bind?

Solicitors welcome individuals who require mirror wills with their partner. As the name suggests, terms of mirror wills are identical but in reverse. Such wills usually make provision for everything to pass to the surviving partner. On the second death, the entire estate tends to pass to a third party, commonly their children.

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Reducing Inheritance Tax Liabilities

The Financial Times recently reported that the annual amount of inheritance tax (IHT) collected by HMRC has risen above £5 billion for the first time. This surprising news shows how important it is for people to take professional advice when drawing up their estate plans to ensure they reduce their IHT liability as much as possible.

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Land Reform - Deer Management

The Scottish environment secretary, Roseanna Cunningham, has called upon Scottish Natural Heritage (SNH), the government agency responsible for deer in Scotland, to make use of new powers under the Land Reform (Scotland) Act 2016 (“the Act”).

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EU 4th Anti-Money Laundering Directive – Key Changes to Money Laundering Procedures

The 4th Anti-Money Laundering Directive took effect in the UK on Monday 26 June and introduces new procedures that must be followed when carrying out Anti-Money Laundering checks. The legislation has the effect of increasing the requirements for identification checks on trusts in particular and makes it a requirement that trusts are registered.

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Give Me Liberty or Give me a Welfare Attorney

It is hard to imagine that there may come a time when we are unable to make decisions in relation to our own health and welfare and may, as a result, require full time care. One way of approaching this is to follow in the footsteps of one adventurous 86 year old, who has spent the last 10 years, evading residential care, by circumnavigating the globe on a cruise ship. For those of us who are slightly more practical, a better option would be to grant a welfare power of attorney, whilst we are able, appointing a trusted individual or individuals to make these decisions on our behalf.

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