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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.

1 minute reading time (215 words)

Webinar: ‘IHT & Estate Planning in Scotland - Recent Legislation & Proposed Reforms’

carolinepringleJoin Murray Beith Murray Associate, Caroline Pringle, for this important new webinar aimed at private client practitioners specialising in estate planning and trusts, on 26 June at 12.30pm.

For some time, there have been calls to simplify the current Inheritance Tax (‘IHT’) regime.

In view of the COVID-19 pandemic and the Government support that has been required, it has been widely discussed in private client circles that IHT reform may again be revisited with a view to raising revenue.

As reform of the current IHT regime could have a significant impact on how we approach estate planning and may also impact on arrangements that individuals currently have in place, practitioners need to be mindful of these proposals.

What You Will Learn

The webinar will cover the following:

  • Inheritance Tax Update
    • Current thresholds and reliefs
  • Inheritance Tax Proposed Changes
    • Individuals
      • Flat rate gift tax payable on both lifetime and death transfers
      • Abolition of majority of reliefs, e.g. APR, BPR
      • No 7-year rule
      • No capital gains tax uplift on death
      • Compulsory reporting of lifetime gifts over a certain level
  • Trusts
    • Annual fixed rate tax and charge when assets come out of trust
  • Estate Planning During the COVID-19 Pandemic
    • Gifting property

To find out more, or to book your place, visit the Management, Business, Law (MBL) website

HMRC changes Inheritance Tax processes during lock...
Tax efficient gifting to your loved ones, family, ...

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