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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.

Acceptance in Lieu, another way to pay Inheritance Tax

andrew

Arts Council England recently announced that three artworks by Peter Lanyon, a figurehead of post-war British painting, were acquired for the nation as part of the acceptance in lieu scheme, nearly settling the £900,000 Inheritance Tax due on Lanyon’s widow’s estate. Acceptance in lieu is rarely used and may not necessarily spring to mind when planning to pay Inheritance Tax, however, as this case shows it may be worth considering.

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What should Executors do when HMRC investigates?

andrew

A Freedom of Information request by Quilter has shown that HMRC investigates a quarter of the estates liable to pay Inheritance Tax each year. What do Executors need to do during an HMRC investigation and what steps can be taken to prevent an investigation in the first place?

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Succession planning where property is owned abroad

Nur Hemsi

If you are lucky enough to be spending your summer in your own property in the sun, your thoughts might turn to who you want to enjoy your property when you are no longer here and how you can plan for this. 

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Inheritance tax payments reach record highs

andrew

Inheritance tax (“IHT”) payments have hit yet more record highs, according to data recently released by HM Revenue & Customs (HMRC). HMRC collected £5.4 billion in Inheritance tax (IHT) in the year to March 2019. This represents a £160 million increase from the same period a year ago.

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As house prices continue to rise, how could this affect estate planning?

andrew

Despite the turmoil caused by economic uncertainty surrounding Brexit, figures show that the housing market in Scotland has continued to flourish. The average house price in Scotland rose by 2.4 per cent in 2018. The total volume of sales in 2018 also increased from those seen in 2017. While there are always exceptions in particular sectors or locations, the market generally appears to be performing strongly, with further growth predicted over the next five years.

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