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Article
Publication date: 15 March 2013

Ruth Gaffney‐Rhys and Joanna Jones

The aim of this paper is to explore inheritance planning amongst small business owners, which is important due to the complex nature of a business proprietor's estate and the fact…

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Abstract

Purpose

The aim of this paper is to explore inheritance planning amongst small business owners, which is important due to the complex nature of a business proprietor's estate and the fact that the latter sometimes have specific aspirations regarding the succession of the enterprise.

Design/methodology/approach

The article highlights the problems that can arise if a business owner dies intestate and then considers the levels of will ownership amongst small business owners in South Wales and attitudes to inheritance planning.

Findings

The primary research conducted found that a significant number of small business owners have not made a will (51 percent) and that the reasons for not doing so are complex and varied.

Originality/value

Several themes emerged from the study, such as the importance of contact with professional advisers, the impact of culture on inheritance planning, reliance on trust, the problems associated with complicated family circumstances and the effect of the current economic climate on attitudes to inheritance planning

Details

International Journal of Law and Management, vol. 55 no. 2
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 15 March 2013

Alexandra Dobson and Chris Gale

107

Abstract

Details

International Journal of Law and Management, vol. 55 no. 2
Type: Research Article
ISSN: 1754-243X

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