Tees Business Issue 40 | Page 83

LAW
King-maker ? - Muckle can help you avoid having to pick up the pieces .

SUCCESS-ION

Keeping it in the family : making a success out of succession
Families , from the simple to the complex , require input from legal professionals from time to time . If you were a viewer of the hit drama Succession you would be familiar with the captivating but grotesque way in which the power struggles of the Roy family were played out on screen .
With no real plan in place , the family patriarch , Logan Roy , consistently plays his children against each other as they vie for the position of successor . While you might not be a media mogul , family succession can still be an important topic to address , especially if you ’ re a business owner .
Winter Addis ( pictured ), associate solicitor at local law firm Muckle LLP , discusses the importance of succession planning , not just during your lifetime but also after your death , no matter the complexities of the family or the business .

If there is one thing we know for certain from watching Succession , it ’ s that the running of Waystar Royco was fairly chaotic , but it wouldn ’ t be good television if it wasn ’ t . While real life isn ’ t often as dramatic , the programme gives an insight into something lawyers see all the time – the delicate relationship between different generations and how family wealth should be passed down .

We often talk about fairness and equality and the difficult task of balancing these . Equal division is difficult at best , and with contested wills and contentious probate matters on the rise , it has become even harder to rest easy with the decisions one makes .
Should a child who has contributed enormously to the running of a family business be given the same share as a child who has no involvement ? Or perhaps there are family members who need more than others or have greater needs ; should those children be given more to the detriment of others ?
In the case of the Roy family , what the children needed wasn ’ t particularly cut and dried , and that is often true of relatives employed in family businesses . It isn ’ t always about the money . In fact , most of the time , it isn ’ t .
We have undoubtedly created a culture of expectation of inheritance , which has grown a market for more robust estate planning . My profession operates at the heart of this market , and I have come to realise that there isn ’ t a perfect manuscript to deal with all these issues .
The real-life high-profile case of Rupert Murdoch , on whose family Succession is allegedly based , is another example of this . The family will battle out in court the future succession of the Murdoch Empire and a £ 14.9bn family trust , with reports indicating Murdoch wants to amend the current family trust to favour one child over the others . The court will see Mr Murdoch stand against three of his children in a private court in Nevada .
Mr Murdoch has been married five times and has six children . Not unusual in today ’ s society , with mixed families becoming the norm . It does make things a bit more complicated , though .
I am often approached by clients asking for advice . “ How much can I give taxfree ?”; “ How will gifts affect my inheritance tax position ?”; “ What can I give during my life ?” – all easily explained within the parameters of the law . Most of us will have heard something about lifetime gifts and the seven-year rule , exemptions and reliefs and hotchpot – but when it comes to equality and fairness , as they say – “ it ’ s complicated ”.
So , while most families may not be led by an all-powerful patriarch who works into his 90s , there are lessons the Roys and Murdochs can teach us ( one being don ’ t leave succession instructions ambiguously marked on undated pieces of paper ).
With help from professional advisers , families can avoid their fates and look forward to a smooth and conflict-free succession .
Contact Winter Addis , associate solicitor at Muckle LLP , on 01768 347 084 or email winter . addis @ muckle-llp . com
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