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Murray Beith Murray is a leading Scottish private client law firm.

For over 160 years we have specialised in meeting the legal, financial and administrative needs of individuals and families, family trusts, charities and private companies.

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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Non UK Resident Disposing of UK Residential Property

david windram

With Brexit looming in less than a year, the temptation for some may be to fly off into the sunset, leaving behind all ties with the United Kingdom, however be warned, not all ties can easily be cut!

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Inheritance Tax Receipts and the Value of Estate Planning

Nur Hemsi

Recent reports have highlighted that inheritance tax receipts continue to grow despite the introduction of the new residence nil rate band. Inheritance tax receipts reached an astounding high of £5.2 billion in the last tax year. This is an 8 per cent increase compared to the £4.8 billion total that was reported in the previous tax year of 2016-17.

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Review Looks at Possible Simplification of Inheritance Tax

andrew

Earlier this year, the Office of Tax Simplification (OTS) was charged by the Chancellor of the Exchequer to carry out a review of several different aspects of Inheritance Tax (IHT).

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The Law on Gifting

andrew

Giving a gift is a common occurrence that most of us carry out several times a year, such as giving birthday and Christmas presents to friends or family members. In the vast majority of cases these gifts will be given without any thought to possibility legalities and will be received with gratitude. However, there are some situations where the giving of a gift, particularly a large sum of money, can result in a dispute between the donor and receiver.

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