The Single Person Beneficiary Protection Plan is a purpose designed framework which delivers lifetime benefits whilst shielding and protecting residual estate inheritances for the intended beneficiaries. This framework can be used to protect lifetime transfers to the beneficiaries as well as residual estate values on death.

This framework addresses common issues faced by single clients, including:

• Wills leaving a residual estate in equal shares to children;


• Wills leaving an estate to a single child;


• The inappropriate use of life interest gifting or planning for cohabiting couples;


• Wills gifting to elderly siblings;


• Business assets being left to the beneficiary;


• Using unprotected gifting methods in an attempt to reduce their potential IHT liability or simply to assist their children.

• Inheritance Tax Planning;


• Bloodline Protection.

The Married Couple Beneficiary Protection Plan is a purpose designed framework delivering lifetime benefits whilst shielding and protecting residual estate inheritances for the intended beneficiaries when the second spouse dies.

This framework can be used to protect lifetime transfers to the beneficiaries as well as residual estate values on death. This is a legitimate method for protecting the assets of the first partner to die, whilst still supporting the surviving spouse. Preventative threats include: social impacts and local authority assessment.

This framework addresses common issues faced by married couples, including:

• Wills leaving a residual estate in equal shares to children;


• Wills leaving an estate to a single child;


• Lack of use of life interest gifting or planning;


• Wills gifting to elderly siblings;


• Business assets being left to the beneficiary;


• Utilising unprotected gifting methods in an attempt to reduce their potential IHT liability or simply to assist their children.

• Inheritance Tax Planning;


• Bloodline Protection.

The Hadleys Trusts Plan is a purpose designed framework targeted at married clients with larger estates, of £800,000 or more. The bespoke client framework shields and protects “Nil Rate Band” values of the first to die and the residual estate of the second partner, leaving inheritances protected for intended beneficiaries when the second spouse dies. This framework can also be used to protect lifetime transfers to beneficiaries.

The framework addresses common issues faced by married clients, including:

• Wills leaving a significant residual estate in equal shares to children;


• Wills leaving an estate to a single child;


• Wills gifting to elderly siblings;


• Business assets being left to the beneficiary;


• Utilising unprotected gifting methods in an attempt to reduce their potential IHT liability or simply to assist their children.

• Inheritance Tax Planning;


• Bloodline Protection.

The Protective Gifting Trust is designed to allow the protective transfer of your assets to chosen beneficiaries.

Under the seven year gifting rule, any transfers to the Protective Gifting Trust will be deemed outside your estate after seven years for IHT purposes. Once established, the trust can be used repeatedly.

Care needs to be taken to ensure that no other PETs or Chargeable Lifetime Transfers will impact the planning.

Benefits of this trust:

• Inheritance Tax Planning;


• Bloodline Protection.

The Hadleys Property Trust is a purpose designed trust which can be used as part of your protective transfer of property to your chosen beneficiaries. It is suitable primarily for unencumbered properties.

The Hadleys Property Trust cannot hasten the client’s decision to gift an underutilised or unwanted property, but it can provide the reassurance of delivering important protective features which can assist the decision making process.

Advice is key for compliance with the complex tax issues regarding property (SDLT and CGT) as well as HMRC requirements and the maximisation of protective benefits.

Please note this trust is not suitable for smaller estates which seek to protect assets from care fee assessment.

Benefits of this trust:

• Inheritance Tax Planning;


• Bloodline Protection.

The Property Portfolio Protection Plan is designed to receive transfers of up to 50% of let property, or properties transferred to a trust by the settlor for the benefit of the settlor and their chosen beneficiaries. The settlor will continue to receive the let property income and will also be a potential beneficiary of the capital held by the trust. The gift will be protected within the trust and will fall out of the settlor's estate for IHT purposes after a period of seven years.

Advice prior to making any transfers, as well as on-going advice, is key to ensuring compliance with HMRC requirements and the maximisation of protective benefits. It is important that you understand that an absolute transfer of capital will need to be made.

Benefits of this trust:

• Inheritance Tax Planning;


• Bloodline Protection;


• Settlor can continue to receive the income from the let property.

The Hadleys Business Framework is a comprehensively designed solution for clients with qualifying business and estate assets. This planning is used in conjunction with an appropriate Beneficiary Protection Plan or Hadleys Trust Plan.

Clients with business or agricultural assets are frequently advised to proceed with suboptimal planning, which can include:

• Clients selling businesses and subsequently gifting part of the proceeds to their children;


• Wills leaving business assets or farming assets to their spouses or children.

• Inheritance Tax Planning;


• Bloodline Protection.