Tax planning

Advisers with clients who used these arrangements ‘should take note’

Priorities shift for those aged 35 to 44, research finds

Tax expert Alex Ranahan discusses wealth tax prospects and CGT/income tax equalisation

'These measures fail to recognise that cash is used intentionally by savers as a strategic asset'

HMRC predicts numbers to hit 9 million in 2026/27

Advisers are revisiting long-held assumptions

Expected to increase from 1.4% to 2.2% of GDP

'This does not signal the end of AIM within estate planning'

Affluent individuals change behaviour

April 2027 sees unused pension funds come under the scope of IHT