‘The wealth of our clients now dwarfs what it was ten years ago, as do the legal and compliance challenges they face,’ says Jim Aveline, head of Burges Salmon’s family office and business group. He advises on tax, trusts, inter-generational tax and estate planning, and often delves into high-value probate cases. He observes a great deal of change in the way in which structures are now used to hold wealth — trusts, companies or partnerships have become increasingly widespread. However, he is now beginning to see a definite shift away from complex structures likely to be challenged by the Revenue. ‘Clients are reaching the point where they would rather pay the tax,’ he tells Spear’s.