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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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Step-families and succession: explained

adam swayne

In many families, step-children are just as close to their step-parents as biological children. However, the law does not provide them with the same protections when it comes to succession. If you die without leaving a Will, the laws of intestacy will govern who inherits from your estate.

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Lifetime gifts and ‘reservation of benefit’ explained

fraser

When thinking about estate planning, many people wish to give a lifetime gift to family or friends. It can be a rewarding experience to see the beneficiary enjoy the gift during your lifetime. You might be motivated to make the gift because the beneficiary is in need of money (e.g. to help them purchase a property, or to alleviate financial hardship), or for inheritance tax planning reasons. No matter your reason for making a lifetime gift, it is important to be aware of the tax rules that govern how that gift is treated. In this article, we look at lifetime gifts, Potentially Exempt Transfers (PET), and reservation of benefit.

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British expats and inheritance tax – why you should remain vigilant post-Brexit

carolinepringle

It is a widely-held belief that when British expats move abroad, their liability under the UK tax regime comes to an end. Even when expats become tax resident elsewhere in Europe, it is rare that they will no longer be liable to pay UK Inheritance Tax (IHT). In this article, we provide an overview of why even in a post-Brexit world, UK expats living in the EU, or elsewhere, need to remain vigilant with regards to inheritance tax.

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The Impact of COVID-19 on estate planning

adam swayne

The COVID-19 pandemic has changed our lives in many ways. The pandemic has had a wide-reaching impact: from restrictions on how we live our lives to our attitudes towards wealth and finances. Estate planning has also been affected by the pandemic, with many of us being forced to consider what would happen if we were to lose a loved one suddenly. However, it has also brought into focus the importance of assessing your own circumstances with a view to planning for your future security and the security of your loved ones. In this article, we look at some of the things you may wish to consider in light of current circumstances.

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What you need to know about the transferable nil-rate band

carolinepringle

When a person dies, a certain amount of the estate they leave behind can be passed on to their loved ones free of Inheritance Tax. If the person does not use their tax-free allowance, they may pass this on to their spouse or civil partner - this is known as the transferable nil-rate band. In this post, we look at how the transferable nil-rate band works and answer some of the questions you may have.

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