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Private Client, IHT and Estate Planning

Temple Tax has long-standing expertise in private client matters both onshore and offshore.  Members’ expertise extends not only to tax advice but also the drafting of trust deeds and instruments, wills as well as advice on alternative structures for succession planning including partnerships, family investment companies, and growth and alphabet shares.  Below is a selection of matters on which members of Temple Tax have recently advised:


  • IHT business property relief including advising on trading status, hybrid business (caravan parks etc), reorganising group structures to minimise restrictions for excepted assets and investment subsidiaries. 
  • IHT agricultural property relief on farms and farmhouses.
  • Structuring gifts to avoid the reservation of benefit and pre-owned assets provisions.
  • Posthumous variations of wills using Deeds of Variation (capital gains and SDLT aspect)
  • Strategies for minimising 10 year and exit charges for Settlements including restrictions of trustee borrowing.
  • Settlement Provisions (section 621 ITTOIA) and retained including their application to family investment companies.




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