PLEASE NOTE Please note that Tax and Trust planning and advice is not regulated by the Financial Conduct Authority (FCA). Readers should not rely on, or take any action or steps, based on anything written in this guide without first taking appropriate advice. KBA FS Ltd cannot be held responsible for any decisions based on the wording in this guide where such advice has not been sought or taken. The information contained in this guide is illustrative only. KBA FS Ltd is an appointed representative of Openwork Ltd which is authorised and regulated by the Financial Conduct Authority (FCA) and is on the FCA register (Reference number: 408285). KBA’s and/or Solidus’ Tax & Trust Planning Service is not part of the Openwork offering. Openwork Limited accepts no responsibility for any trust and/or tax advice provided by either KBA or Solidus. The trusts referenced within this guide are provided by Solidus IEP Ltd. Solidus IEP Ltd is a trading name of Solidus Independent Estate Planning Ltd whose registered address is 91 - 92, High Street, Thame, Oxfordshire, OX9 3EH. All statements concerning the tax treatment of trusts, their benefits and protective qualities are based on our understanding of the current law and HMRC practice as at the date of publication and does not form personal advice and is for general guidance only. Whilst every effort is made to ensure accuracy, no liability can be accepted for any errors or omissions. Levels and bases of, and reliefs from taxation are subject to change.