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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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What do all the headlines about Inheritance Tax changes mean?

SOPHIE

The Office of Tax Simplification (OTS) published its second report earlier this month which provides recommendations to the Treasury on the simplification of Inheritance Tax (IHT).  Although the remit of the report was to simplify existing policy, rather than to propose different policy, the recommendations would lead to a significant change in existing tax planning strategies.  The report highlights that the inconsistencies and complexity of the existing rules lead to a difference in tax paid between individuals who seek specialist advice and the large number of people who do not seek advice.  The OTS anticipates that this difference would be narrowed if the recommendations were implemented.

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The dangers of not making a Will

andrew

Making a Will is something that many people put off. However, it is important to take steps now to ensure that your family will be protected should the unthinkable happen.

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Changes to Scottish Succession Law

andrew

As I wrote in my article on 26 November 2018, the Scottish Government provided a useful update at the end of last year regarding their plans for Succession Law Reform.  That update removed some of the uncertainty that has existed for the past few years but still left a number of issues unresolved.  To make further progress, the Scottish Government recently released a Consultation on the Law of Succession, focussed on what should happen if someone dies intestate (without a Will). 

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Inherited Isa: What spouses need to know to avoid unnecessary tax

peter

According to David Thorpe of the FT Advisor, it seems a lot of people are missing out on an important tax break when it comes to inheriting a deceased spouse’s Isa accounts:-

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Lending money to friends or family? Take advice first...

fraser

When a family member or friend is temporarily short of money, your instinct might be to step in and lend them the funds they need. In many cases, the amount of cash involved will not be significant to you, and as a result would not warrant committing the arrangement to writing.

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