Scottish castles built in the 17th century had few windows. The reason was not defense, but taxes. A luxury tax of the day was measured by the size of the windows in a taxpayer's home. A windowless castle represented good tax planning — but brought darkness to its inhabitants.
Today lawyers are drafting trusts that resemble windowless castles. They minimize potential wealth taxes — but leave families and administrators in the dark. The language of many modern trusts has become so conv