PARENTS keen to help their children onto the property ladder risk a number of tax and investment pitfalls, warn accountants.
First-time buyers across the South now need deposits of around £14,000, "unrealistic for many young people starting their careers".
So some are turning to their parents for financial assistance, creating a dilemma about how best to help without paying too much tax.
"There is clearly a growing crisis for parents of first-time buyers about what help they should provide - after all, once university is out of the way, parents want independence for their children, not further financial dependence," said Chris Waring, head of tax at the Poole office of international accountants Mazars.
"Parents also have to consider how their children deal with finances before giving them thousands of pounds."
And "care needs to be taken when considering how properties are held."
There are broadly three ways of holding the property: in the parents' name; in the child's name or in a trust.
"Personal circumstances will determine the choice," said Mr Waring.
"If property is held in the parents' name, they have peace of mind and complete control of mortgage payments, but it is unlikely to be the most tax efficient method."
The tax situation improves when the property is owned in the child's name and occupied by them.
There will be a few occasions, however, where the parent is not required to at least guarantee a loan. If you are happy to do this on the basis that the child has control and the ability to sell the property, this is a more efficient tax solution.
Of the third option, Mr Waring advised: "If you feel you want more parental control while enjoying the available tax benefits, then a trust is the answer.
"This way the child has the benefit of living in the property but does not have unfettered use of the asset.
"The trustee will retain control and any capital growth falls back to the trust. If the trust deed is suitably worded, an element of flexibility can be retained and the asset or a share in the asset can be appointed to the beneficiary at any time.
"However, if the property costs more than £285,000, an inheritance tax charge of 20 per cent could arise on entry into the trust."
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