Aviva offers a wide range of trusts designed to maximise what you can leave to the people you care for.

As far as tax planning is concerned, there's no substitute for professional advice that takes account of your individual circumstances, so we recommend you talk to your financial adviser. Effective, early planning could help you:

• reduce your inheritance tax liability
• have control over who you want to benefit
• avoid lengthy probate delays.

Inheritance tax - action now could reduce your liability

Inheritance tax is a worry for more people today than ever before, mainly because the tax threshold has failed to keep pace with property price rises in recent years.

It amounts to a hefty 40% of your taxable estate above £325,000 (2010/11). You may be surprised to see that your taxable estate can include a number of assets, which can soon inflate its value:

• Your home and any other property you own
• Your investments
• Any insurance policies which are not subject to an inheritance tax effective trust
• Objects like antiques and other collectables, cars, furniture and valuables like jewellery
• Gifts you have made, if you still benefit in some way from them - for example a home you still live in, but have given away
• Assets held in certain kinds of trusts which you still benefit from personally
• Some gifts which you have made during the last seven years.

Professional advice - your first port of call

Again, it's important to discuss the options with your adviser - early planning is essential. They'll put together a plan specifically with your individual needs in mind, using documentation from our full spectrum of tax and trusts literature.

WM56027 04/2010