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Meet the Masons
Key points
● A family investment company may be a practical alternative to a trust when mitigating inheritance tax.
● A case study involving several generations.
● Property may be transferred to a company freezing the value for inheritance tax.
● Shares in the shell company can be transferred at nominal value before the transfer of assets to it.
● Stamp duty land tax reliefs are available on the transfer of multiple properties in a single transaction.
● The use of potentially exempt transfers on a rolling seven-year basis.
● Do not overlook the inheritance tax advantages of pension plans.
In an era of ever increasing inflexibility in the trust regime the family investment company is fast becoming a popular alternative to the traditional trust structure for parents seeking to pass assets to the next generation. Such companies provide parents with a choice and the ability to...
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