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...Nilesh Shah, of Barnett Waddingham, says: “It’s a trade-off between 40 per cent IHT and the recipients’ marginal rate of income tax.”...
...It followed Mr Barnett’s loss of the Edinburgh Investment Trust in December. The amount of money Mr Barnett oversees has more than halved, from £11bn in September to £5.3bn....
...Seveneves, by Neal Stephenson, Borough Press, RRP£20 / William Morrow, RRP$35 Stephenson’s dense, detailed epic shows humankind struggling to save what it can of itself against a ticking-clock doomsday...
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