Taxing the rich is a tantalising prospect for the cash-strapped UK government — but imposing a levy that is both fair and effective is fraught with difficulty
Bryce Elder finds himself all at sea when he encounters the raw appeal of a 24-metre cruiser
Putting a business into trust might make tax sense, but entrepreneurs find it hard to relinquish control
Holkham Hall’s recent auction is the latest in a long tradition of offering aristocratic taste at affordable prices
Response to Donald Trump’s second term has been greater, according to executives
Private bankers and investment managers report large increase in clients wanting to shift assets to Switzerland
Private wealth management companies for the super-rich now manage trillions of dollars globally. Critics say they are open to abuse
An urbane but almost mythical figure who saw no contradiction between his life’s religious and secular aspects
Trillions of pounds will be handed down in coming decades as part of the Great Wealth Transfer — but some parents are opting out
Parents often insist on cohabitation agreements in exchange for help with house buying
Wealthy couples splitting up increasingly turn to arbitration as streamlined alternative to overburdened traditional route
Budget changes make navigating the economic dynamics of relationships more taxing
Big inheritances are set to transform economies, markets and society
In this edition: Tina Barney’s pictures of rich families; meritocracy enters the aristocracy; sour grapes in Bordeaux; inside the Schlumberger family office; billionaires without wills
Terms of entry are nebulous. Is it for favoured customers? Prospective buyers? Superfans? Yes and no
The artist’s pictures reflect tensions between generations in taste and values
The family that owns a historic house has decided to entrust it to the ablest member, not just the eldest son
Chinese territory is competing with Singapore and Switzerland to become top offshore finance hub
Châteaux have been reducing prices as global demand has cooled
A generation of outstanding collectors has filled the city with lively art spaces. But will they outlive their founders?
Where there’s no will there’s no way to avoid causing postmortem trouble
Bertrand Coste says business will be easier for Clerville, which manages money for the Schlumbergers, in the EU
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Younger people in particular have often unfounded worries over lack of funds
Owners of historic houses hit out at changes to inheritance tax and national insurance
