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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.

Call us today on 0131 225 1200
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Inheritance Tax Planning: Lifetime Gifts

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When it comes to estate planning, Inheritance Tax liability is a key consideration for many.  You can mitigate this during your lifetime through gifting.  As well as reducing the value of your estate for Inheritance Tax purposes, you can enjoy seeing your loved ones benefit from the gifts. In this article, we consider how you can make the most of lifetime gifting.

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If you have set up a trust or were appointed as a trustee many years ago, you may be unsure of the importance of reviewing the trust assets and trust management. Historically, some Trusts have required minimal trust management, which can lead to a failure to review. However, it is essential that trusts are reviewed regularly to comply with the law and your obligations as a trustee. In this article, we provide you with an overview about the importance of trust reviews, how often you should review a trust and the dangers of failing to do so. 

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What happens if executors can’t agree?

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Dealing with the estate of a loved one can be a very challenging time. Emotions are running high and this can make it easy for tensions to arise. The executors may disagree about how the estate should be managed or distributed and it can seem impossible for the conflict to be resolved. Failure to agree can lead to delays in the administration and distribution of the estate. The law provides several ways to deal with disagreements between executors. If you are finding it challenging to come to a decision as a group of executors this article may help.

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Duties of trustees in Scotland

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If you have been appointed as a trustee, you may be concerned about your duties and obligations. Trustees are appointed to manage assets on behalf of the trust’s beneficiaries and, as a result, have certain fiduciary duties towards those who benefit from the trust. In this article we provide a brief overview of what trustees must do, the duties that they have, and how they can get advice and assistance in carrying out their obligations.

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Giving Power of Attorney: How to be clear about your wishes


Giving Power of Attorney can be a very overwhelming experience. You need to be confident that you choose someone you trust and that this person will conduct your affairs as you wish. Choosing the right person and making your wishes clear are an important part of the Power of Attorney process, and can put your mind at ease that should you lose capacity, your Attorney has everything they need to carry out their role as you intended. In this article, we provide practical advice for choosing your attorney and making your wishes clear to them. 

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Call us today 0131 225 1200 or get in touch with us via our online enquiry form