A sale or inheritance created liquidity
Cash or investments will be retained for family growth and the ownership route needs a long-term view.
Estate planning · Family wealth
Design how family wealth is owned, governed and transferred before choosing a structure.
We compare direct gifts, family companies, share reorganisations and trusts against the family’s real objectives, making tax one part of a plan for control, access, growth and future decision-making.
- FCCA & CTA expertise
- Experience at BDO & KPMG
- Responses in hours, not days
- Fees agreed upfront
Expert perspective
A family structure should solve a family problem.
A family investment company or trust is not automatically better than personal ownership. It adds governance, administration and future decisions about income and capital. The case begins with what the family wants to achieve and who should control assets at each stage.
We map current ownership, tax cost and expected growth, then compare keeping assets, making direct gifts, changing share rights or using legal structures. Funding, valuation, anti-avoidance, income access and the tax on eventual extraction or disposal are included.
The chosen route is implemented with solicitors, valuers and regulated financial advisers where needed. Family communication and governance are important because technically valid arrangements can still fail if participants do not understand their rights or responsibilities.
When this matters
Recognise when the position needs more than a form
Early review creates time to find evidence, correct assumptions and make choices before a deadline fixes the result.
Parents want to pass future growth
They may retain control or income while involving adult children in genuine economic ownership.
Family members have different needs
Access, risk tolerance, tax rates and capability vary, making a simple equal transfer unsuitable.
Existing companies or trusts are unclear
Rights, loans, distributions and reporting no longer match the family’s understanding of the structure.
The technical review
The areas we bring into one review
A defensible answer is based on the full factual pattern and is reported consistently across every relevant return.
Purpose and horizon
Asset protection, education, housing, investment, philanthropy or succession, with a realistic period and exit route.
Control
Directors, trustees, voting shares, reserved matters and how incapacity, death or disagreement would be managed.
Economic rights
Current income, access to capital, future growth and the difference between legal ownership and family expectation.
Tax on funding
Gifts, loans, share subscriptions, asset transfers, CGT, SDLT and value shifting when the structure begins.
Ongoing tax
Company or trust income and gains, distributions, benefit rules, inheritance-tax events and annual compliance.
Exit and governance
Asset sales, loan repayment, share transfer, trust appointments, family reporting and the documents needed to unwind or change course.
What changes the answer
Retaining control can mean retaining tax exposure or practical responsibility.
We show where legal rights, economic benefit and tax ownership sit after each proposed step.
- 01What should the current owners retain for lifetime income, capital access and decision-making?
- 02Which family members should receive current value versus only future growth, and what responsibility comes with it?
- 03What tax arises on moving assets into the structure and on taking value out later?
- 04How will decisions be made if circumstances, relationships, residence or tax law change?
How UA Tax works
Technical work, explained in a usable sequence
You will understand what the evidence shows, what is uncertain and what happens next.
Clarify the facts
We establish the people, assets, income, dates and documents that determine the technical position.
Reconcile the evidence
Returns, statements, legal records and prior advice are checked for gaps or inconsistent assumptions.
Explain the options
You receive a practical comparison of the tax outcomes, risks, deadlines and decisions that remain yours.
Complete the agreed work
We prepare the returns, claims, disclosure or implementation plan within a defined scope and fee.
Questions worth asking
Frequently asked questions
What is a family investment company?
It is a private company used to hold and manage family investments, often with different share or loan rights. Its value depends on specific funding, control and succession objectives, not the label.
Can parents keep control while children own growth shares?
Potentially, but rights, value, settlements and employment rules, governance and genuine economic ownership must be considered. A specialist valuation and legal drafting are often required.
Is a trust better than a family company?
They solve different problems. A trust places legal control with trustees under a deed and has its own tax regime; a company uses directors and shareholders. Purpose, tax, access and governance determine the fit.
Can property be put into a family structure tax-free?
Usually a transfer needs CGT, SDLT, debt, financing and legal analysis. Family connection can trigger market-value rules rather than remove tax.
What happens to loans made to the family company?
A genuine loan remains an asset of the lender’s estate until repaid or assigned. Repayments may provide access to capital, but records, interest terms and later gifting need clear documentation.
Who provides the legal and investment advice?
UA Tax advises on tax and accounting. Solicitors draft legal instruments and advise on duties; authorised financial advisers advise on investments, pensions and insurance. We coordinate the work within agreed roles.
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Related advice
Get a clear view before the deadline drives the decision.
Arrange an initial call to outline the issue, or book a focused tax consultation when you need advice on a defined question.