The Legal 500

Twitter Logo Youtube Circle Icon LinkedIn Icon
3 GLENFINLAS STREET, EDINBURGH, EH3 6AQ, SCOTLAND
Tel:
Work 0131 225 1200
Fax:
Fax 0131 225 4412
DX:
ED 40 EDINBURGH
Email:
Web:
www.murraybeith.co.uk

Ruthven Gemmell

Tel:
Work 0131 225 1200
Email:
Murray Beith Murray

Position

Ruthven is a Partner specialising in wills, succession planning; taxes, especially capital taxes; trusts, contentious trust matters, contentious executries’; powers of attorney – financial guardianships.  Specialisms: asset management, tax planning, estate planning and financial planning.  Qualified as a solicitor in Scotland and England and Wales.

Career

where trained:

1979-82 Brodies WS, apprentice at law; 1983-85 Arthur Young CA (now EY), trainee accountant

year qualified: 1981

year made partner in present firm: 2002

1985 to date, Murray Beith Murray WS, solicitor in England and Wales; 2008 to date, Murray Asset Management Limited, Chief Executive (formerly the asset management department of Murray Beith Murray WS). 

Member

1993 to 2010, Law Society of Scotland – Council member then Vice President (2005-06) and President (2006-07); 1997-2010, Financial Services and Markets and Pension Regulator Tribunals: 1999-2007 Financial Services Authority’s Smaller Businesses Practitioners Panel (Chairman 2004-06); 2004-06, Financial Services Practioners Panel; 2007-11 Institute of Chartered Accountants of Scotland – Council member;

2009 to date, Finance and Tax Chamber of The First-tier Tribunal – part-time Judge; 2009 to date, Tax and Chancery Chamber of The Upper Tribunal – part-time member; 2011 to date, a Vice President of the Council of European Bars and Law Societies (CCBE); 2015 to date, Upper Tribunal, Tax Tribunals for Scotland, Legal Member.

Current directorships:

2008-date, Murray Asset Management Limited; 2005 to date, Associate of Private Client Investment Managers & Stockbrokers (APCIMS) now Wealth Management Association (WMA) and other companies.

 Member:

Society of Trust and Estate Practitioners; Chartered Insurance Institute; Chartered Securities and Investment Institute.

Education

Main secondary school attended: Loreto School, Mussleburgh.

Universities and colleges attended: University of Edinburgh (1979) Law; University of Aberdeen (1983) Accountancy; Qualified Lawyers Transfer Test (2010); Fellow of Chartered Institute of Securities and Investments, Chartered Wealth Manager (2010); Chartered Insurance Diploma in Financial Planning (2010)


Scotland: Private client

Personal tax, trusts and executries

Within: Personal tax, trusts and executries

Murray Beith Murray’s ‘steady, prompt and sensible’ team advises clients on trusts and estates, succession planning, personal and trust taxation and property matters. The group also has expertise in executries and charitable trusts. The team is led by Peter Shand, whose clients predominantly include business owners, business families, in addition to private individuals. ‘Knowledgeable and prepared to argue his case’, Ruthven Gemmell is dual Scottish and English law qualified. Carole Hope specialises in wills and estate planning, and in looking after the affairs of elderly and vulnerable individuals. Associate Caroline Pringle is experienced in succession and tax planning matters, in addition to the creation, administration and termination of trusts. Recent highlights include a number of matters concerning internationally domiciled individuals with significant assets based in multiple jurisdictions.

[back to top]


Back to index

Legal Developments worldwide

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • Consolidated Group (Income Tax) Rules, 2019

    On 31 May 2019, Malta published the “Consolidated Group (Income Tax) Rules". The rules will come into force as from year of assessment 2020 and the rules introduce the concept of fiscal units into Maltese tax law .
  • Renewable energy in Ukraine: green auctions launched

    In the first half of 2019 alone, renewable energy facilities with a capacity of more than 1.5 GW were connected to the Ukrainian grid, with about 96% of those being solar and wind energy facilities. In the whole of 2018, which has been a record-breaking year so far, numbers were almost half as high. The Ukrainian market also remains very attractive to foreign investors, not least because of the lucrative feed-in tariff rates, which are paid out regularly. Now, after the adoption of the so-called law on green auctions, significant changes can be expected.
  • Economic Substance Requirements - Fund Managers

    The International Tax Co-operation (Economic Substance) Law, 2018 (the “ES Law”) came into effect in the Cayman Islands on 1 January 2019, requiring in-scope entities that carry on particular activities to have demonstrable economic substance in the Cayman Islands.
  • Shipping at the spotlight of terrorism

    Is terrorism the new norm for shipping?
  • Adidas three stripe Trademark Revocation

    In a judgment of the General Court of the European Union of the 19th June 2019, Adidas saw their hopes of extending their three stripes trademark dashed, as the court ruled that there was no distinctiveness in the three stripes trademark. Furthermore, the court held that the Adidas had failed to prove that the mark had acquired distinctive character through use throughout the member states of the EU.
  • David against Goliath – Libra vs Central Banks: Who will win?

    Working in the crypto and DLT space is like being on an emotional rollercoaster with feelings which range from curiosity, excitement, euphoria, revelation, shock, disappointment, hope, wonder and determination – did I miss any?
  • UK Telecoms company fined £100K over unsolicited marketing messages

    The Information Commissioner’s Office (‘ICO’) which is the UK’s data protection supervisory authority, recently issued a fine of £100,000 to EE Limited, a telecoms company operating in the UK. The fine was issued in response to EE Limited having sent two and a half million unsolicited direct marketing messages to its customers, back in early 2018. The direct marketing messages were sent without EE Limited having first obtained the required consent to send them to its clients.
  • British Airways and Marriott International Inc. face huge fines from UK data protection authority

    British Airways (‘BA’) may be hit with what will be the highest-ever penalty which the Information Commissioner’s Office (‘ICO’), the UK’s data protection supervisory authority, has handed out.
  • UAE Tax domicile certificate

    Issued by the Ministry of Finance in the United Arab Emirates (‘UAE’), the Tax Domicile Certificate (also referred to as the Tax Residency Certificate) enables eligible government entities, companies and individuals to take advantage of double taxation avoidance agreements on income signed by the UAE.
  • The Cayman Islands Data Protection Law, 2017

    The following information relates to the enactment of The Cayman Islands Data Protection Law, 2017 (" DPL "), which was expected to come into force on 29 January 2019, will now come into force in September 2019. The DPL will regulate the future processing of all personal data in the Cayman Islands.