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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.

Time to review your 2016 tax affairs

 With the 31st October paper filing deadline fast approaching, there is still time to have your tax affairs for the year to 5th April 2016 reviewed. If you don't already complete a Self Assessment Tax Return you may not realise that perhaps you should be.

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Do you use a company to hold your properties in the UK?

The Annual Tax on Enveloped Dwellings (“ATED”) was introduced in April 2013 as part of a series of measures designed to discourage corporate ownership of UK residential property.

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Inheritance Tax – Shortcomings of the New Main Residence Nil-Rate Band

In the Summer Budget, the Government formally announced their long promised plans to increase the Inheritance Tax threshold. In summary, your estate will be entitled to a new tax free allowance (the “MRNRB”) if a direct descendant inherits your home. This Blog will not outline the details of MRNRB but highlight some examples of individuals for whom it will provide little or no benefit:-

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More Potential Changes to the Inheritance Tax treatment of Trusts

In July, I posted a Blog regarding the Government’s proposals to change the Inheritance Tax treatment of certain types of trusts. In particular, the Government suggested that there should only be a single nil-rate band available to be shared among all trusts established by the same individual after 7 June 2014. In the 2014 Autumn Statement, the Government announced that that proposal (which had met with heavy opposition) would not be taken forward.

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Tribunal Fees

The most recent Employment Tribunal statistics were published earlier this month and a discernible, but perhaps not altogether unsurprising, trend is emerging: claim numbers have continued to fall since the introduction of the fee regime in July 2013. Between April - June 2014 Employment Tribunals across the UK received 70% fewer single claims than they did in the same period in 2013. 

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