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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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Peter worked as a corporate lawyer and he now advises on succession/wealth planning in the context of trusts, companies, partnerships, and other corporate vehicles. Peter’s expertise also covers inheritance and capital gains tax advice.

Read more about Peter here.

The Scotsman - Art could put you in the frame at HMRC

Peter Shand

Murray Beith Murray Private Client Partner, Peter Shand appeared in The Scotsman earlier this month, explaining why paintings, prints and porcelain may need as much tax planning as pensions or property portfolios. Read the full article below, republished by kind permission of The Scotsman:

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759 Hits

Does divorce revoke a Will in Scotland?

Peter Shand

The short answer to this question is “No”. However, getting divorced can have a serious impact on your Will. The Succession (Scotland) Act 2016 radically changed the Act of the same name from 1964, with the impact of divorce being centre stage. So, whilst divorce does not revoke a Will in Scotland, ignoring it can have serious consequences.

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  2046 Hits
2046 Hits

The Scotsman - Taxing times ahead both economically and politically

peter

Murray Beith Murray Private Client Partner, Peter Shand writes in The Scotsman today. Read the full article below, republished by kind permission of The Scotsman:

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  1019 Hits
1019 Hits

How does taper relief work?

peter

When you die, if qualifying assets in your estate are worth more than £325,000 (known as the “nil rate band”), Inheritance Tax (IHT) will be due on any amount over that figure. However, there are reliefs and exemptions that can be applied to either reduce or eliminate the IHT liability. One of these is taper relief which is available in certain circumstances relating to gifts. We receive regular requests from clients asking, “How does taper relief work?”.

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  6575 Hits
6575 Hits

Are shares in a company liable for Inheritance Tax?

peter

Whether shares in a company are liable for Inheritance Tax (IHT) depends on a number of factors. Perhaps the most obvious factor is whether the level of estate is above the IHT threshold. If the value of the estate is less than £325,000, no IHT is payable. However, if the value of the estate is more than £325,000, the liability for IHT on the shares depends on whether the shares are held in a quoted company or a private unquoted company. Business property relief applies to certain types of shares and business assets owned by the deceased.

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7279 Hits

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