“Most people would sooner die than think; in fact, they do so.”  Bertrand Russell

This blog is for those who are inclined to think now …. and die somewhat later.

It is designed for individuals, people, as Bertrand Russell might say. But which people ?

Those that are drawn to this blog will tend to own investment or commercial property or be running their own well established business. They will therefore tend to own assets which are potentially exposed to the capital taxes – principally capital gains tax and inheritance tax.

That potential exposure often comes to the fore when the owner of the asset considers restructuring ownership for any number of reasons. It may be a potential future sale. It is more likely to be that the owner is thinking of spreading that ownership throughout the wider family or amongst other participants by way of a gift or other transfer. It can also be when considering what the ideal position with respect to such assets might be as their life draws to a close.

These events bring with them intriguing, weighty and practical issues. Many of those issues involve taxation to a greater rather than a lesser degree.

The blog will also attract those who are looking for an informed perspective on unfolding current events in taxation across the board and how these events may affect them, whether they own property or run a business or not.

Finally, the blog may be of interest to anyone concerned with how professional knowledge is used, whether in advising on tax or not. That will include individual professionals such as accountants, solicitors and surveyors. It may also interest certain academics and others who are avid observers of the professions.

Whichever of those individuals you are, Welcome !