Could anyone offer any advice on this one. A couple in early 80's with joint assets of 1.4 Million approx. Of this approx 450k in a SSAS made up of commercial buildings and cash from rentals. Before budget SSAS was protected from IHT, obviously not so from April 27. Apart from gift from excess income (could draw large amounts from SSAS but would be at higher tax rate)not sure what options there are given age of couple as Gifts from capital might not clear 7 year rule and would be set against IHT £325K allowance if they don't. Would a LA policy be an option or too late given age. Happy to go into more detail, pending any questions. Thanks