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Murray Beith Murray LLP is a leading Scottish private client law firm.

For 175 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.

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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570 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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  676 Hits
676 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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2206 Hits

How to choose a solicitor when someone dies

andrew

Trying to decide on which solicitor to appoint after a family member or close relative has died can be challenging. There are, however, some critical factors to consider when reaching a decision on which solicitor to appoint. Before making any appointment, make sure you have the authority, either as an executor named in the deceased’s Will or, if there is no Will, as a person entitled to be appointed by the courts as an executor. If you are not in this position, any decision you make or opinion you might express could be overruled by the valid Executor.

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  1142 Hits
1142 Hits

Can you exclude a child from a Will in Scotland?

andrew

You can exclude a child from a Will in Scotland, but that does not mean the child cannot share in their parent's estate. Just because a parent does not gift something to a child in a Will does not mean the child is not entitled to a share in the estate. In Scotland, children have an automatic entitlement to share in their parent's estate. These are called Legal Rights.

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  11199 Hits
11199 Hits
       
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