'Someone is sitting in the shade today because someone planted a tree a long time ago'
‘For advisers, this reinforces the value of integrated advice’
Behavioural responses to the measures ‘particularly uncertain’
Resurgence in interest over the past few months
'It's essential for clients to remain patient, empathetic, and understanding'
Planning considerations for new trusts
'Innovation, as ever in financial services, starts by looking in the rear-view mirror'
Potential to widen access ‘if implemented well’