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21st November 2022

Family Investment Companies versus Discretionary Trusts for IHT planning (90 minutes)

90 minutes CPD

Family Investment Companies don’t trade; they invest. Accordingly Inheritance Tax (IHT) ‘Business Property Relief' will not be available to shareholders. Nevertheless, they can be used by High Net Worth individuals for IHT planning. On this session, Graeme Robb, Senior Technical Manager explained why they can be used as part of an IHT planning strategy, and how they compare to discretionary trusts which have traditionally offered flexibility for IHT planners.

Following the session you should now be able to:

  • Understand how Family Investment Companies and Discretionary Trusts work
  • Explain the respective merits of utilising Family Investment Companies and Discretionary Trusts

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