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Jargon Buster


Welfare Reform & Pensions Act 1999


Also known as the last testament: the document containing the deceased’s instructions as to how to dispose of his/her estate.


RIP Trusts? Long Live Family Partnerships?

It seems that trusts are viewed currently as the source of all tax-planning evil. A series of legislative changes have made trusts extremely unattractive for wealthy UK clients. This article summarises the current status of trusts in UK tax planning before reviewing the proposed alternative of family partnerships. To what extent can partnerships be used to replicate trust planning?

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