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Estate planning for ‘Cultural Assets’

Tuesday, 12 October 2021

Andrew Paterson

Asset Protection

If you have an art collection, you will no doubt be aware that it is a valuable asset. However, you may be unsure of the best way to leave this behind after you pass away. Collecting art is, for many people, a lifetime passion, and so it is important that it is left in the right hands. Unfortunately, many people fail to consider their art collection when making a Will, or are unaware that there are several ways to leave cultural assets behind. In this article, we look at leaving gifts of art in your Will, the Cultural Gifts Scheme, and how cultural assets might be valued after you pass away.

1572 Hits

Setting up a trust for a vulnerable person

Tuesday, 14 September 2021

Andrew Paterson

Trusts

People choose to set up trusts for a wide variety of reasons, but if you have a vulnerable person in your life, we understand that you may wish to protect them and provide for them in some specific way. One such way is to set up a vulnerable person’s trust, which can provide both financial and administrative support. This area of the law can be complicated, but in this article, we aim to provide an overview of why you might want to set up a vulnerable person’s trust, what a vulnerable person’s trust is and the process for setting up such a trust.

2716 Hits

Don't condemn the family you leave behind to complications and heartache: make a Will

Monday, 30 August 2021

Andrew Paterson

News/Press

Murray Beith Murray Partner, Andrew Paterson, writes in The Scotsman today about the importance of succession planning. Read the full article below, republished by kind permission of The Scotsman.

992 Hits

Inheritance tax payments rise 33% from 2020

Wednesday, 11 August 2021

Andrew Paterson

Inheritance

Inheritance tax (“IHT”) payments have increased in yield by a third, according to data recently released by HM Revenue & Customs (HMRC). HMRC collected £1.5 billion in Inheritance tax (IHT) in the tax year to June 2021. This represents a £400 million increase from the same period a year ago.

1761 Hits

The Scotsman: The act of giving has practical as well as emotional considerations

Monday, 05 July 2021

Andrew Paterson

News/Press

Murray Beith Murray Partner, Andrew Paterson, writes in The Scotsman today about the importance of careful estate planning when giving to charity. Read the full article below, republished by kind permission of The Scotsman.

1072 Hits

Insights

Andrew Paterson

Estate planning for ‘Cultural Assets’

Setting up a trust for a vulnerable person

Don't condemn the family you leave behind to complications and heartache: make a Will

Inheritance tax payments rise 33% from 2020

The Scotsman: The act of giving has practical as well as emotional considerations

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