Intergenerational

12 April 2024

Providing for inheritance tax (IHT) on death through life assurance - what you need to know
How a life assurance policy can be used to insure against the possibility of an IHT liability and what type of policy is appropriate

05 April 2024

IHT planning with the private residence - what you need to know
When it is appropriate and when it is not to do IHT planning with an individual’s main residence

04 April 2024

Discounted Gift Trusts - what you need to know
The ability to make a lifetime gift that is effective for inheritance tax while retaining access to a regular flow of capital payments by using a Discounted Gift Trust

13 March 2024

Tax year end planning checklist for individuals - 2023/24 tax year
Suggested planning considerations for individuals for the end of the tax year - updated for Spring Budget 2024 announcements

13 December 2023

Child Trust Fund - what you need to know
The key facts on Child Trust Funds

12 December 2023

Benefits of a Will - what you need to know
The importance of having Wills in place

28 November 2023

A useful guide to inheritance tax computations
Calculating the amount of inheritance tax payable

03 November 2023

Discounted gift trusts - in detail
Discounted gift trusts, including their advantages and disadvantages

01 November 2023

Loan trusts - gift and loan using a flexible/discretionary trust
Structure and operation of flexible/discretionary gift and loan trusts

30 October 2023

Loan trusts - gift and loan or loan only using a bare trust
Structure and operation of bare loan trusts

30 October 2023

Loan trusts - loan only using a flexible/discretionary trust
Structure and operation of flexible/discretionary loan trusts

27 October 2023

Loan trusts/loan plans - a quick guide
How loan trusts/loan plans work, and who they are useful for

27 October 2023

Planning with owner-occupied property - relevant case law
Important case law relating to the uses of owner-occupied property in estate planning

26 October 2023

Planning with owner-occupied property - SP10/79
HMRC Statement of Practice 10/79 and its implications to estate planning with property explained