When Dame Anita Roddick, founder of the Body Shop, said she wanted to give away her £51m ($104m) fortune, there was a receptive echo among other high-net worth individuals.
A recent Barclays Bank global survey of nearly 800 super-rich revealed that a third of them were having second thoughts about the wisdom of leaving large inheritances to their children. Many are putting provisos into their wills and stipulations that their heirs must fulfil before they can inherit the fruits of their parents’ labours.

