Background
Mr Owner aged 67 and Mrs Owner aged 65. Owner/Chairman of manufacturing business with two grown up children.

Challenges
Confusion
- The clients didn’t fully understand pension and tax issues
- Their affairs were somewhat disorganised.
Estate Planning
- There was an Inheritance Tax liability of £640,000
- An income of £30,000 (net of tax) was required to supplement drawings from the business
Retirement Planning
- The clients were unclear as to how much they would need to fund their retirement.
- Mrs Owner wanted clarity as to how much they could spend sensibly each year.
What we did
- Simplified and consolidated investments and developed a bespoke investment strategy (within risk tolerances) and developed a cashflow analysis;
- Calculated the lump sum capital required to fund retirement lifestyle
- How much could be gifted to reduce the Inheritance Tax liability
- Re-drafted Wills using special trusts to save £150,000 of Inheritance Tax immediately
- In conjunction with a gifting strategy eliminating the remaining £490,000 of Inheritance Tax
- Began discussions with the management of the business regarding a vendor financed Management Buyout.
The Results
- Eliminated £640,000 of IHT and created an income stream of £30,000 pa (paying no tax whatsoever)
- In conjunction with business drawings created a total income of £100,000 pa (tax efficiently)
- Simplified the management and reporting of the investments (so it was understandable)
- Reduced the portfolio risk and return characteristics (to improve performance)