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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.

Call us today on 0131 225 1200
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Andrew has specialised exclusively in advising individual clients and charities for over 15 years. Andrew enjoys developing long-term relationships with clients and advising them at all stages of their lives. 

Read more about Andrew here.

What is the difference between an Attorney in a Power of Attorney and an Executor of a Will?

andrewYou might say it is a matter of life and death. Basically, an attorney deals with the affairs of someone whilst they are alive whilst an executor deals with the affairs of someone who has died. Whilst that might seem simple and straightforward, it is important to understand the different functions of an attorney and an executor.

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773 Hits

The Scotsman: Why is it so hard for lawyers to convince people to make a Will?

andrewMurray Beith Murray Private Client Partner, Andrew Paterson writes in The Scotsman this week. Read the full article below, republished by kind permission of The Scotsman.

I like to think that those in my profession dispense wisdom and wise counsel. I don’t know if Agatha Christie was referring to lawyers when she said: “Good advice is always certain to be ignored, but that’s no reason not to give it.” If she was referencing the legal world, then she was almost certainly talking about our sometimes fruitless passion to ensure people put effective Wills in place.

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572 Hits

Paying Executry Inheritance Tax: A Brief Guide

Andrew Paterson

There is a complex maze of rules surrounding Inheritance Tax (IHT) which means every estate must be reviewed in detail to determine how much, if any, IHT is payable. You must carry out sufficient investigation into the extent of the estate to establish its value. This must include enquiry about the extent of any relevant gifts made by the deceased during their lifetime.

Once the extent of the estate is known, unless the estate is an “excepted estate”, full details must be provided to HMRC, even if no IHT is due. When you have carried out the necessary IHT calculations, the next step is to pay the tax. It is important to note that Confirmation to the estate (the Scottish equivalent of Probate) cannot be granted until after at least some of the IHT has been settled with HMRC. 

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299 Hits

The Scotsman: Two Wills are better than one in certain cases

andrew

Murray Beith Murray Private Client Partner, Andrew Paterson writes in The Scotsman this week. Read the full article below, republished by kind permission of The Scotsman:

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  448 Hits
448 Hits

What do I need to do after someone dies in Scotland?

Andrew Paterson

What you need to do after someone dies in Scotland depends on a wide range of circumstances.

The immediate practical steps

When a family member or close friend dies, there is always emotional trauma, whether the death was expected or not. However, when the person’s demise occurs, practical steps need to be taken. The extent of these steps will largely depend on the way in which the individual has passed away.

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1493 Hits

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