Trustees

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

06 April 2024

Taxation of trust income - discretionary trusts, the pre-6 April 2016 position
The income tax treatment of discretionary trusts prior to 6 April 2016

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

22 March 2024

Loan trusts - what you need to know
How a Loan Plan works

21 March 2024

Trusts, bonds and long term care - what you need to know
What counts towards the capital limit and what assets will be disregarded. What counts as deliberate deprivation

23 February 2024

Tax returns and payment of tax
Which forms and when do the trustees have to submit them to HMRC?

21 February 2024

Trusts for the disabled and the vulnerable - the legal criteria
The law and taxation of trusts for the disabled and the vulnerable

20 February 2024

Trusts and stamp duty
The relevance of stamp duty and SDLT to trust documents and trusts

29 January 2024

Tax implications of releasing loans under a loan trust during lifetime
The tax implications arising on releasing loans under a loan trust during lifetime

26 January 2024

Can a loan trust be used with collectives?
Whether or not a loan trust can be used with collectives

23 January 2024

The importance of dealing with any outstanding loan on a loan trust
The options available for dealing with any outstanding loan on a loan trust/loan plan

19 January 2024

IHT benefits of setting up a loan trust - case studies
How a loan trust could be a suitable estate planning solution for those who are unsure whether or not they require access or wish to make a gift.

11 December 2023

Trusts for the disabled and vulnerable - IHT and CGT advantages
Preferential treatment for IHT and CGT purposes

05 December 2023

Taxation of trusts reform and trustee investment strategies
The reform of trust taxation (since 2003) and its impacts on investment strategies of trustees

04 December 2023

Taxation of trust income - general
How UK, and offshore, trust income is taxed

30 November 2023

Unit trusts, OEICs and investment trusts as trustee investments
When unit trusts, OEICs or investment trusts may be appropriate trustee investments - focused particularly on tax

29 November 2023

Investment bonds as trustee investments
The suitability of investment bonds as trustee investments - with emphasis on taxation

29 November 2023

Trustee investment powers
The main trustee investment powers

21 November 2023

Taxation of trust income - discretionary trusts
How UK trust income is taxed under discretionary trusts

15 November 2023

IHT planning through life policy trusts - a summary of the impacts of Finance Act 2006
The main impact of FA 2006 changes on new and existing life policy trusts

14 November 2023

Pre-22 March 2006 discounted gift trusts - interest in possession basis - a technical analysis
Pre-22 March 2006 discounted gift trusts

13 November 2023

Discounted gift trusts and collective investments
Whether discounted gift trusts (DGTs) can be used with collective investments or if they are designed exclusively for insurance bonds

08 November 2023

Bare trust discounted gift trust - effected after 21 March 2006 - a technical analysis
How bare trust discounted gift trusts work

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

25 October 2023

Planning with owner-occupied property on death
Using owner-occupied property in estate planning on death