S103B Gift Trust

What is the advantage of the above?

Explanations of the various types of Trust can be seen by searching Google. It would depend on your individual circumstances which may be of benefit, or indeed none. Once you have researched, if you have specific questions about aspects of Trusts, then please ask the questions here or on the many Forums available.

Many thanks.

I will try and get some professional Wills and Trust planners to see how best to mitigate tax and protect the blood-line.

Best be guided by solicitors who are STEP qualified as some solicitors are not familiar with Trust matters and construction.