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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

2025 L500 Leading Firm

Capital Gains Tax after death - a guide for executors

david windramWhen dealing with estate planning, the focus tends to be on Inheritance Tax (IHT) mitigation and savings. However, for those with assets acquired over the course of their life, there is also a need to consider the impact Capital Gains Tax (CGT) has on an estate.

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Making sure your estate is tax efficient

Kathryn Johnston

Recent analysis has disclosed that one in twenty-five of us will pay Inheritance Tax (IHT) on our estate. In the last year, HM Revenue and Customs has collected nearly £1bn more in IHT receipts than in the previous year. This signifies an increase in the value of estates falling into Inheritance Tax. This is partly driven by recent record increases in residential property values and partly by IHT thresholds that have remained static for several years.

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Short Term Lettings

Susan Leslie

Short Term Lets – the New Regime

With effect from 1 Oct 2022, the law surrounding short term lets in Scotland is changing. As from that date, subject to limited exceptions, all property let out as short term accommodation requires to be licensed by the local authority in whose area it is located.

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Estate planning tips for cohabiting couples

fraser

Living together as an unmarried couple has become increasingly popular over the years; however, if you do not arrange your affairs, you could leave your partner in a vulnerable position should anything happen to you.

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Can my Executor also be a Beneficiary of my Will?

andrew

A crucial part of the estate planning process is choosing your executor and, for many, this will typically be a loved one such as your spouse or children. However, this raises the question as to whether they can also be named as a beneficiary or if this could cause them to be disinherited from your Will.

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