The Investment Trust Fund is recognised as having a similar structure to a Family Investment Company (FIC). Shareholders of the original trading company (which may have inadvertently become an investment company) remain in full control of all the money, but that money is effectively held in trust for the benefit of their family. This simple plan removes the tax charge in its entirety and allows the beneficiaries to receive the full balance. The funds can be invested in a variety of different asset classes, including property, property crowdfunding, shares, gold and many more options. Tax is only applied to the gains made through the investments, not the actual cash balance held. Most importantly, the grey area of whether the company has become an investment company or not is removed and BPR can be claimed on the company share value.