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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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What is the difference between an Attorney in a Power of Attorney and an Executor of a Will?

andrewYou might say it is a matter of life and death. Basically, an attorney deals with the affairs of someone whilst they are alive whilst an executor deals with the affairs of someone who has died. Whilst that might seem simple and straightforward, it is important to understand the different functions of an attorney and an executor.

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How long does it take to get Confirmation in Scotland?

andrewObtaining Confirmation in Scotland is one of the essential elements of dealing with an estate when someone has died. Confirmation confers authority on the executor to ingather the estate and distribute it to the beneficiaries. Before discussing how long it takes to get Confirmation in Scotland, it is important to explain what it is. It is also appropriate to explain that the Grant of Confirmation is the Scottish equivalent of the Grant of Probate in England.

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The importance of succession planning in a family business

Peter Shand

When it comes to family businesses, there is an old adage that goes “The first generation makes it, the second generation maintains it and the third generation blows it”. In a family business, there are tensions and expectation not only across the generations but amongst those involved in managing the business and those who are not.

Whilst every family business is different, there are common themes running through them, not least the important of succession planning.

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Leaving a Legacy in your Will – the figures rise, but is it something to consider?

Adam Swayne

When there is a charity appeal, there is no doubt that the Scots are generous! The wish to “give back” has grown over the years, and never more so in gifting to charities through a Will. Recent consumer research conducted by Remember a Charity concluded that the number of people deciding to make a charitable donation through a legacy in their Will has increased by 43% in the last 10 years. But how do you go about leaving a legacy in your Will?

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Paying Executry Inheritance Tax: A Brief Guide

Andrew Paterson

There is a complex maze of rules surrounding Inheritance Tax (IHT) which means every estate must be reviewed in detail to determine how much, if any, IHT is payable. You must carry out sufficient investigation into the extent of the estate to establish its value. This must include enquiry about the extent of any relevant gifts made by the deceased during their lifetime.

Once the extent of the estate is known, unless the estate is an “excepted estate”, full details must be provided to HMRC, even if no IHT is due. When you have carried out the necessary IHT calculations, the next step is to pay the tax. It is important to note that Confirmation to the estate (the Scottish equivalent of Probate) cannot be granted until after at least some of the IHT has been settled with HMRC. 

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