The purpose of this strategy is to mitigate UK Inheritance Tax on Lifetime and Death Transfers.

The entry level for this planning is estates of £500,000 and over.

Set up cost are very cost effective and results in no charge to IHT.

There will be no requirement to sell the “family home” and funding is available to initiate the planning.

There is also an opportunity to use the EPT as an investment that would also mitigate Capital Gains Tax.

The DOTAS provisions do not apply to the arrangement because it does not involve property becoming relevant property and this strategy is supported by Tax Counsels Opinion.