This session will discuss the tax implications of marriage, separation and divorce. It will also cover anti-avoidance provisions relating to gifts to minor children and how families can plan their affairs to minimise exposure to capital gains tax and inheritance tax when passing wealth to younger generations. It will cover tax-efficient investment strategies for parents and other family members to provide for funds for young family members when they reach 18 or older, and how trusts might be used to both mitigate tax, and also protect capital, while the income benefits young or disabled family members.