This covers all the overseas entertainers who come to the UK to perform: sportsmen, football players, pop stars.

239

Over the years, a lot of people have paid tax. Now they want to reclaim it.

103

This change places parents in a terrible dilemma because it is now more tax-efficient to give a large amount of wealth to their offspring at age 18 when many will not be mature enough to handle it. I have seen cases where clients' children have gone off the rails when coming into money too young, killing themselves in sports cars, getting into drugs or becoming involved with unsuitable marriages.

103

There's an awful amount of uncertainty. Consumers won't be sure where they stand. This Government simply doesn't like trusts and means to put a stop to them.

77