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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.

Are You a Scottish Taxpayer?

The simple answer will be “YES” if you reside in Scotland and therefore have a Scottish address (see more on this below).

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Land Reform and Agricultural Holdings Update – May 2017

The Land Reform (Scotland) Act 2016 (“the Act”) was enacted just over a year ago on 22 April 2016. The Act is being brought into force in stages by secondary legislation. So far, five Commencement Orders have been made, implementing various parts of the Act and further Orders are expected this year and next.

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A Political Decision Which May Pay Dividends

What looked to be the longest Finance Bill in history has been whittled down to a shadow of its former self with the Government deciding to remove a staggering 72 of the planned 135 clauses which equates to over half of the Finance Bill being postponed until after the UK General Election in June.

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Don’t Risk Missing Out - What You Need to Know About the Residence Nil Rate Band

Since 6 April a major change to inheritance tax (IHT) law came into effect with the launch of the Residence Nil Rate Band (RNRB). More commonly known as the 'family home allowance'the Residence Nil Rate Band is an additional inheritance tax relief which will be available when a main residence passes on death to a direct descendant.

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Spring Budget 2017 Summary

Personal Allowance – The government reaffirmed its commitment to raise the personal allowance to £12,500 which has been confirmed with the personal allowance increasing to £11,500 from April 2017. This move, as highlighted in previous Budgets, will continue the government’s commitment to increase the personal allowance by more than inflation with 2017/18 being the seventh consecutive year this has occurred.

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