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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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New Year resolutions should include a visit to your lawyer

andrew

Murray Beith Murray Partner, Andrew Paterson, writes in The Scotsman today (Monday 21 January).  Read the full article below:

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If you’re committed to your Farming Partnership, commit it to writing

fraser

If you operate your business as a Partnership, the chances are you have no written Partnership Agreement. We estimate that fewer than 30% of Farming Partnerships have a written Partnership Agreement, meaning that the majority of Farming Partners’ interests are regulated by statute. 

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Government in move to clarify areas in law on succession

andrew

Murray Beith Murray Partner, Andrew Paterson, writes in The Scotsman today (Monday 26 November). Read the full article below:

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Executries - making sure that you get the estate valuation right

andrew

For many people, the most valuable asset in their estate on death is their residential property. The value of the property, particularly in cities like Edinburgh, can mean that otherwise small estates become subject to Inheritance Tax. It is important to report an accurate value of the property to HMRC for Inheritance Tax purposes, with fluctuations in the market making this quite challenging for non-professionals.

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Buy-to-lets and holiday lets: new hope?

peter

The recent case of Graham v RCC [2018] UKFT 306 (TC) has resulted in a promising outcome regarding business property relief (BPR) for taxpayers that have property businesses. The taxpayer in this case successfully argued her business was more of a family-run hotel rather than a mere holiday letting, thereby qualifying for this important Inheritance Tax relief. The additional services she offered were the key in distinguishing the business from being classed as investment property.

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