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Planning ahead

Gifts, trusts and what happens after — as one picture.

Most families have had advice on pieces of this: a will here, a gift there, a trust set up years ago. Rarely has anyone looked at all of it together, which is where the gaps usually are.

NowWhat is owned, by whom, and what is already committed
Lifetime giftsMade deliberately, recorded properly, and dated
The seven-year viewGifts tracked over time, because the timing matters
TrustsTheir own reporting and periodic charges to keep on top of
The estateWhat is left, and whether it can actually pay what is due
01 · Is this you

The pieces exist. Nobody has put them on one page.

Inheritance tax planning fails far more often through fragmentation than through bad advice. A gift made without a record, a trust nobody has reported, a will that no longer matches what is owned.

You are thinking about passing assets onTo children, grandchildren, or someone outside the family
You have already made giftsBut are not certain what was given, to whom, or exactly when
There is a trust in the backgroundSet up years ago, possibly with reporting nobody has kept up
A business or shareholding is part of the estateWhere succession and tax treatment are closely connected
Assets or family sit in more than one countryWhich can bring a second set of rules into play
Nobody has looked at the whole position togetherWills, gifts, trusts, pensions and property, in one view

Is a company part of the picture?

Where shares in a family company are involved, succession and the corporate structure need deciding together.

See the company side →
02 · The whole picture

Five things that have to be looked at together

The outline below is the general shape of the work. Rates, allowances, reliefs and thresholds change with each Finance Act and are confirmed against your own circumstances rather than assumed here.

One — The position nowWhat is owned, and by whom

Property, investments, pensions, business interests and anything held abroad. Ownership matters as much as value, and joint ownership is frequently misremembered.

Two — Lifetime givingGifts, and the timing of them

When a gift was made, and how long the giver survives it, affects how it is treated. Records made at the time are worth a great deal later.

Three — TrustsTheir own regime, and their own deadlines

Trusts carry registration, reporting and periodic charges of their own. Existing trusts often need bringing up to date before anything new is considered.

Four — ReliefsWhether the assets qualify, and still will

Certain business and agricultural assets can attract relief, subject to conditions that have to be met over time rather than only at the end.

Five — LiquidityWhether the estate can pay what is due

An estate can be valuable and still leave the family unable to settle a bill without selling something they intended to keep.

Where our work stops We advise on the tax position and prepare the reporting. Drafting wills, and advice on regulated investment or pension products, sit with a solicitor and a regulated financial adviser respectively. We work alongside yours, or introduce you if you do not have one.
04 · Questions we get asked

The ones families ask first

If I give something away, is it out of my estate immediately?

Usually not immediately. How a lifetime gift is treated depends on the type of gift and on how long the giver survives it, and gifts where the giver keeps some benefit are treated differently again. This is why the date and the terms of a gift matter so much.

Is a trust still worth considering?

Sometimes, for control and succession reasons as much as tax ones. Trusts carry their own charges and ongoing reporting, so they are worth setting up when there is a clear purpose and worth avoiding when there is not.

We set up a trust years ago and have not done anything with it.

Worth reviewing sooner rather than later. Trusts have registration and reporting obligations that continue whether or not anyone is administering them actively, and bringing one up to date is easier than dealing with several years at once.

Do you write the will?

No. Will drafting is legal work and sits with a solicitor. We advise on the tax position, prepare the reporting, and work alongside your solicitor so the will and the tax planning say the same thing.

When is the right time to start?

Earlier than most people do. Nearly every option in this area works better with time, and several of them depend on it directly.

05 · Fees

You will know the number before we start

£450from

Engagements start at £450, priced by the engagement and fixed before we begin. All figures exclude VAT.

How our pricing works →
RegulatedACCA / CIOT
Clients (group)4,000+
Reach (group)60+ countries
FeesFixed, up front
BillingNever hourly
Client evidence slot — intentionally empty Reserved for named testimonials and case studies with written consent. Nothing goes here until a real client has signed off on the wording.
Next step

Start with what is actually owned.

A short set of questions about the family, the assets and anything already in place. We come back with a scope and a fixed price. If we are not the right firm for you, we will say so rather than quote for it.

Start scoping →