family investment co. (smart co structure)

Tax Planning and Financial

No need for NRLA to get involved/comment with this post, as I believe they don't anyway.
re: family investment company (smart company structure) for efficient IHT. I would be interested in opinions regarding this link (below) . Cutting long story short, HMRC have abandoned a dept that was looking carefully into this matter (smart company structure) as they've so far not found any wrongdoing (abuse/tax evasion etc), which is good news for anyone wanting to structure their property portfolio with an eye to including offspring (shares/voting rights/income share, and eventual favourable level of IHT).
The things I am unsure of, is at end it indicates it's about setting the business up, or restructuring early on, before excessive CGT on capital appreciation has accrued, so maybe it's too late for many of us who are facing huge tax liabilities if we sell our portfolio, or it gets passed on to family. And gone are the days we could "roll over" assets/properties into new ones we prefer, or in different locations .
So here it is, as passed on to me by a pal in the property world, you can skip the ads etc

https://www.youtube.com/watch?v=c2yhDhsL8as