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This article concerns a case which considered the Limitation Act 1980, which applies only in England and Wales.

Historically, trusts have been the ‘go to’ for passing wealth between generations as they provide a well-trodden and very flexible path for separating the legal and beneficial owners

Woodlands are currently potentially more profitable than they have been previously, possibly more so than they have been in ‘living memory’.

Attitudes to inheritance tax (IHT) vary hugely. The strong emotions it inspires must, at least partly, be linked to deaths of parents and the value of homes.