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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.

Entrepreneurs’ Relief now Business Asset Disposal Relief

laura

There has been much speculation around the possibility of abolishing Entrepreneurs’ Relief. However, the Government has decided to retain the relief with the purpose of encouraging genuine entrepreneurial risk-taking. One change that the Government did make is that from 2020/2021, Entrepreneurs’ Relief has been renamed as Business Asset Disposal Relief.

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Tax efficient gifting to your loved ones, family, and friends

adam swayne

Coronavirus is having a profound impact on many aspects of our lives. With many people facing difficulties during these extraordinary times, providing financial assistance and support to family and friends is at the forefront of people’s thoughts. However, if careful planning is not carried out beforehand, you may find yourself inadvertently subject to an unwelcome charge to Inheritance Tax in the future.

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How Gift Aid can benefit UK taxpayers and charities during the COVID19 Pandemic

laura

Charitable giving is at the forefront of many people’s thoughts during these unprecedented times.  Whether you wish to donate £10 or £10,000 to a charity all donations will be gratefully received; but you may not be aware the value of your gift could be worth even more to your chosen cause, with advantages to you as a UK taxpayer, using UK Government charitable tax reliefs.

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Budget 2020 - Dramatic change to Pension Contribution Allowance

david windram

In the lead up to the 2020 Budget it had been rumoured that changes to the current Pension Tapering Allowance rules would be announced.  However, it was unknown whether this would be a change increasing the tapering thresholds or reducing the thresholds.  In a move that Rishi Sunak advised would positively impact hundreds of thousands of higher earners, in particular senior medical professionals, the respective thresholds were increased by £90,000 from 6 April 2020.

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Time to adjust to paying Capital Gains Tax on UK residential property disposals

laura

New rules which came in to force from  6 April 2020, accelerate the payment deadline for Capital Gains Tax on UK residential property disposals to 30 days of the sale.  This is a tight timescale and very different from the payment deadlines under the ‘old’ rules.  However, on 9 April, HMRC confirmed it will not charge late filing penalties for reports of Capital Gains Tax on disposals of UK residential property by UK residents made by 31 July 2020. 

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