Family Investment Company (FIC)
Family Investment Companies – Plan for the Next Generation
A Family Investment Company holds family investments within a company. It can help organise how wealth is managed and how future value passes between generations.
Merranti Accounting can assess whether an FIC suits your circumstances and support its structure, tax planning and ongoing administration, working with legal advisers where needed.
Separate Control From Financial Benefit
Different share classes can give family members different voting, income and capital rights. This can allow founders to retain decision-making powers while other relatives participate in future growth.
Build the Structure Around Your Family
Share rights, Articles of Association and any Shareholders’ Agreement need to reflect your intentions. Planning should cover transfers, disputes and changes in family circumstances, alongside your Will and wider succession arrangements.
Understand the Tax Position
Putting wealth into a company does not automatically remove it from Inheritance Tax. The outcome depends on gifts made, rights retained and the relevant tax rules.
Company income and gains have their own tax treatment, and dividends received by family members may create personal tax liabilities. Close investment-holding companies have particular Corporation Tax rules, so a simple comparison with personal tax rates is not enough.
Consider the Ongoing Work
An FIC brings company record-keeping, accounts and filing obligations as well as setup and running costs. The structure should be reviewed as the family’s needs and tax rules change.
Start With a Suitability Review
Talk to us before establishing or funding the company. We can discuss your objectives, the proposed ownership and the tax implications before the structure is put in place.
Family Investment Company Support
Explore a structure that fits your family’s longer-term plans.
- Suitability and tax review
- Ownership and control planning
- Coordination with legal advisers
- Ongoing company accounting support
Begin with a conversation about your family, your assets and what you want to achieve.
Discuss a Family Investment CompanyAgreed Fees
We explain the proposed work and agree the fee before starting. Your quotation sets out the accounting and advisory services included, helping you plan for setup and ongoing costs.
Dedicated Accountant
Having a dedicated accountant means you don’t have to start the conversation again every time. Your accountant gets to know you and your circumstances, with specialist support involved where needed.
Company Records
Maintain records of the company’s transactions and keep personal and company finances separate. We can agree the accounting, Corporation Tax and Companies House support included in your ongoing service.
Advice That Looks Ahead
We work with you to think ahead, considering changing family circumstances and the information needed for future decisions. Advice is tailored to the company and the services agreed with you.
“I have had an excellent experience working with Jason. I am so thankful for his financial advice, especially as I was struggling to decide between self-employment and a permanent role. Jason was patient, kind, and incredibly thorough in guiding me through my options. His clear advice made a complicated decision much easier. I highly recommend Jason to anyone looking for professional and thoughtful financial guidance.”
Learn more about Merranti on Merranti Insights
About our Family Investment Company service
Put your family’s plans at the centre.
Your starting point is what you want to achieve, who needs access to funds and how decisions should be made. Speak to us about the next steps and the information we need to understand your circumstances.
Let’s talk and see how we can help you.
Discuss your family’s plans
