Ooh! AMS have a subsidiary, which specialises in tax avoidance schemes, one of which is to enable people to avoid tax on their children's school fees:
https://www.theguardian.com/business/2023/may/06/tax-firm-run-by-snps-auditors-accused-of-potentially-running-avoidance-scheme
A boutique tax advisory firm run by the Scottish National party’s new auditors has been accused of potentially running a tax avoidance scheme to help parents who are paying private school fees.
Signature Tax, an offshoot of AMS Accountants Group, offers clients “tailored tax solutions” on its website, including advice on paying fees in a “tax efficient manner."
Signature Tax’s website says its planning “allows grandparents to assist their children in a tax efficient manner” by helping them “fully utilise” the tax-free £12,570 personal allowance and £1,000 dividend allowance for each grandchild.
But the tax policy expert Dan Neidle said the complex arrangements could enable business owners who can grant shares to family members the ability to avoid almost £60,000 of tax on £100,000 of annual school fees.