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.
Serving notice in a commercial lease or contract might appear straightforward. However, mistakes are regularly made by the party serving notice, often resulting in cases being brought to Court to determine whether a notice has been validly served. This guide will address some common pitfalls and ways to mitigate the risks; it can be costly for the party seeking to rely on a notice to get it wrong.
In 2019/20 the Government plans to abolish the existing process for collecting Class 2 National Insurance Contributions (NIC) and introduce a new scheme which will increase the percentage rate of Class 4 NIC paid by the self-employed on profits over a certain amount.
We reported last month that the Scottish Government utilised its devolved powers in its most recent budget to make further changes to income tax rates in Scotland, and as a result there are now significant differences between the rates of income tax paid in Scotland and the rest of the UK.
Attracting news headlines is the recent English case of an 81 year old woman who suffered a catastrophic stroke and was kept alive via a feeding tube.
Today, the Chancellor, Philip Hammond delivered his Autumn 2017 Budget. There was little change to personal taxation with no increase in income tax or national insurance keeping in line with The Conservative 2015 election manifesto. The personal allowance is currently £11,500, whereby the first £11,500 of an individual’s income is received tax free – it was announced today that the personal allowance for income tax will rise to £11,850 from April 2018 for all UK taxpayers.
