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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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Don’t Risk Missing Out - What You Need to Know About the Residence Nil Rate Band

Tax

Since 6 April a major change to inheritance tax (IHT) law came into effect with the launch of the Residence Nil Rate Band (RNRB). More commonly known as the 'family home allowance'the Residence Nil Rate Band is an additional inheritance tax relief which will be available when a main residence passes on death to a direct descendant.

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Spring Budget 2017 Summary

Tax

Personal Allowance – The government reaffirmed its commitment to raise the personal allowance to £12,500 which has been confirmed with the personal allowance increasing to £11,500 from April 2017. This move, as highlighted in previous Budgets, will continue the government’s commitment to increase the personal allowance by more than inflation with 2017/18 being the seventh consecutive year this has occurred.

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All I want for Christmas is my two front teeth, a Junior ISA and to reduce mummy’s and daddy’s Inheritance Tax liability

Tax

 It is that time of year again where children across the world will be on their best behaviour in the hope that Santa will bring them everything on their Santa wish list come 25 December.

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Autumn statement 2016. No real surprises - good or bad.

Tax

Philip Hammond delivered his first and last Autumn statement, and announced that as of next year the UK will have an annual Budget in the Autumn. The Spring 2017 Budget will be the final Budget to be held at that time. He stated that “No other major economy makes hundreds of tax changes twice a year, and neither should we"

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Additional Dwelling Supplement

Tax

As of 1 April 2016, the Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 (“the Act”) introduced the Additional Dwelling Supplement (ADS) being an additional amount of Land & Buildings Transaction Tax (LBTT) payable when a residential property in excess of £40,000 is purchased in Scotland and ‘ a) at the end of the day that is the effective date of the transaction, the buyer owns more than one dwelling in Scotland or elsewhere and b) the buyer is not replacing their only or main residence’.

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