在政策压力下，Weybourne已将逾6亿英镑资产转移至新加坡，并将部分英国实体的股本下调至象征性的1英镑。围绕继任、税务、治理与资产多元化的一 系列举措，正在重塑这个商业帝国的财富未来。 1 遗产税改革下的传承困境 12月26日，戴森集团创始人詹姆斯·戴森公开批评英国财政大臣蕾切尔·里夫斯推动的遗产税改革，称其"极具破坏性"，是"杀鸡取卵"，将使他难以将企业 完整传给子女。 根据将于2026年4月生效的新规，家族企业主去世后，仅企业资产中的前250万英镑可享受全额遗产税豁免，超出部分需缴纳20%税款。该免税门槛最初设 定为150万英镑，在英国首相介入后才上调至250万英镑。 戴森指出，若将公司留给子女，继承人将不得不筹集"数十亿英镑现金"来缴税，而这几乎不可能实现——"企业将不得不为缴税而被迫出售"。他强调，遗 产税名义税率虽为20%，但由于需要通过分红筹措现金、而分红本身也将被征税，实际负担可能接近40%。 "这意味着你必须出售企业。如果企业不能传给孩子、不能在其创立时所秉持的同一理念下继续发展，还有谁愿意去创办家族企业呢？"戴森直言，"这笔 税根本付不起。我们没有数十亿英镑的现金。企业本身也没有可直接变 ...

Core Points - The "One Big Beautiful Bill Act" aims to reduce taxes by $4 trillion over the next decade and cut at least $1.5 trillion in spending, marking a significant legislative shift for wealthy Americans [1][2] - The act extends and upgrades the 2017 Tax Cuts and Jobs Act, making most of Trump's tax cuts permanent, which is expected to significantly benefit wealthy families and small business investors [2][3] Tax Reforms - The estate tax exemption will permanently increase to $15 million for individuals and $30 million for couples starting January 1, 2026, effectively doubling the current threshold [4] - This change is expected to fundamentally reshape wealth transfer strategies for ultra-wealthy families, allowing for more stable long-term planning [5][6] Capital Gains Tax - The act does not adjust capital gains tax rates, allowing family offices to maintain existing investment strategies without concerns of unexpected tax increases [7] Small Business Incentives - The threshold for qualifying small businesses has been raised from $5 million to $7.5 million, with the capital gains tax exemption increased from $1 million to $1.5 million, creating a new tiered tax relief system [9] - Investors can now invest up to $74.9 million in small businesses and potentially receive up to $749 million in capital gains tax exemptions upon sale [10] Agricultural Assets - The act enhances tax benefits for agricultural assets, increasing the qualified business income deduction from 20% to 23%, allowing agricultural operators to exempt nearly a quarter of their income from taxes [12] - The new estate tax exemption significantly alters agricultural inheritance planning, enabling families to retain their land without the need to sell to pay taxes [13] Corporate Tax Measures - The act makes permanent several corporate tax cuts from Trump's first term, including a reduction in the corporate tax rate from 35% to 21% [15] - Additional tax incentives for business investments, such as full immediate expensing for qualifying assets, are also extended [15][16] Strategic Implications - The act eliminates uncertainties that have plagued family office planning since 2017, allowing for confident multi-generational wealth planning [17][18] - The permanent rules provide family offices with tools to achieve wealth building and transfer that were previously difficult to attain [18][19] Wealth Management Landscape - The U.S. remains a leading center for private wealth, with over 6 million high-net-worth individuals controlling 34% of global liquid wealth [20][21] - The growth of millionaires in the U.S. is projected to continue, with a 78% increase from 2014 to 2024, outpacing other countries [22]