·	Private individuals whose assets are predominantly not liable to capital gains tax and for whom, for whatever personal or practical reasons, the use of one or both Inheritance Tax Nil Rate Bands is not an option – or if it is, does not provide sufficient protection.

·	Terminally ill, aged or disabled individuals for whom the use of standard mechanisms will not provide immediate 100% protection of their estate and the assets of which it is comprised, from the Community Care Act and/or Inheritance Tax.

·	Those who are retiring early after a short but high earning career and who need a secure, tax free repository for their earnings and benefits which will allow flexible ongoing investment and income options for them and their beneficiaries in the future.

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Those who wish to accumulate their pension investments beyond the investment cap without suffering a tax penalty; those who do not wish to have their pension income capped; those who want their pension income free of tax; those who do not wish their pension assets to be subject to taxation on death.

·	The businessman or entrepreneur needing to totally protect assets pregnant with Capital Gains – for example a property portfolio - from Capital Gains Tax, Inheritance Tax, Income Tax and Corporation Tax regardless of geographic location

·	Owners of property in Spain who would face huge local and UK tax bills on sale and on death and who wish to remove such liabilities so that they and their beneficiaries can enjoy a totally tax free sunshine experience in the future.

·	The small, medium or large scale stock market investor requiring a tax efficient structure to embrace their current portfolios without initial tax penalty when doing so from within which to effect such investment to maximum tax free advantage.

·	Pretty nearly anyone therefore with total assets in excess of £750,000.