The Rysaffe case is often referred to within trust planning. It demonstrates that there are various ways of using multiple trusts in order to achieve effective trust planning. This article sets out the key Rysaffe principles and gives you example scenarios that you can use with your clients.

Unlike the other forms of business protection, partnership or shareholder protection covers individuals rather than the company. In this article we look at the key considerations for this type of cover.

Various exemptions are available to individuals who wish to give assets away so that they are immediately no longer included in their ‘estate’ for inheritance tax (IHT) purposes.

Working out the sum assured needed for each key employee is not an exact science. This article outlines the key considerations.

Once it has been established there is a need for partnership or shareholder protection and the level of cover required has been established, the next consideration is how to set it up. Principally there are two ways you might set up the plans for partnership or shareholder protection and this article looks at how to set up each.

A lender often makes it a condition of a loan that some of the directors and key employees have life insurance cover. In fact, the lender may not advance the money until the cover is in place. In this article we look at some of the key considerations for business loan cover.

There are several ways to establish partnership/shareholder business protection. This article outlines some of the key considerations and options.

Changes introduced by the Finance Act 2006 meant the providers of inheritance tax (IHT) solutions needed to review these strategies to see how they may be affected by the changes.