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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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How to choose a solicitor when someone dies

andrew

Trying to decide on which solicitor to appoint after a family member or close relative has died can be challenging. There are, however, some critical factors to consider when reaching a decision on which solicitor to appoint. Before making any appointment, make sure you have the authority, either as an executor named in the deceased’s Will or, if there is no Will, as a person entitled to be appointed by the courts as an executor. If you are not in this position, any decision you make or opinion you might express could be overruled by the valid Executor.

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How does taper relief work?

peter

When you die, if qualifying assets in your estate are worth more than £325,000 (known as the “nil rate band”), Inheritance Tax (IHT) will be due on any amount over that figure. However, there are reliefs and exemptions that can be applied to either reduce or eliminate the IHT liability. One of these is taper relief which is available in certain circumstances relating to gifts. We receive regular requests from clients asking, “How does taper relief work?”.

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Are shares in a company liable for Inheritance Tax?

peter

Whether shares in a company are liable for Inheritance Tax (IHT) depends on a number of factors. Perhaps the most obvious factor is whether the level of estate is above the IHT threshold. If the value of the estate is less than £325,000, no IHT is payable. However, if the value of the estate is more than £325,000, the liability for IHT on the shares depends on whether the shares are held in a quoted company or a private unquoted company. Business property relief applies to certain types of shares and business assets owned by the deceased.

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Estate planning for blended families


Estate planning for blended families can be extremely challenging. When a new family is created from different relationships, it is important to understand the entitlement children who do not have the same two parents have to share in their parents’ estates. In a blended family, there are usually children from a previous relationship of one or both of the partners. This can raise issues about who gets what when one or both die(s).  

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How to reduce family conflict with a Will

andrew

When someone dies, there can be an expectation amongst family members that they will automatically receive a share in the estate. Regrettably, that is not always the case. Misunderstandings often lead to arguments and disputes in the family, which is the last thing the family of the deceased need at a time of great sadness. That is why it is sensible to try to reduce family conflict with a Will. 

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