Andrew Aldridge: Tax planning 'Top Trumps'

Top Trumps, the classic age-old card game we've all enjoyed over the years, is described as, ‘Each card contains a list of numerical data, and the aim of the game is to compare these values to try to trump and win an opponent's card.' In the world of tax-efficient investments, this is often replicated on the standard presentation slide that shows the varying tax reliefs available via various government incentive schemes including, but not exclusive to: pensions, ISAs, business (property) relief, agricultural relief, social investment tax relief (SITR), venture capital trusts (VCT), the s...