IDD

12 February 2026

Nil rate band planning with cash and investments - what you need to know
How to make the best use of the nil rate bands including the residence nil rate band

05 February 2026

Reversionary and carve-out trusts - tax implications
Special provisions applying to reversionary and carve-out trusts

05 February 2026

Reversionary and carve-out trusts
Key provisions and uses of reversionary and carve-out trusts

03 February 2026

IHT implications of life policy trusts where the settlor cannot benefit
IHT implications of life policy trusts where the settlor cannot benefit, excluding business trusts, reversionary trusts, carve-out trusts and any special inheritance trusts

03 February 2026

Beneficiaries paying premiums under protection policies held in trust
The merits in, and tax implications of, adult beneficiaries paying premiums under IHT providing protection plans

03 February 2026

Interest in possession trusts and bare trusts
Interest in possession trusts and bare trusts, key relevant planning and tax points

03 February 2026

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

03 February 2026

Flexible trusts with power of appointment
Key differences between pre-22 March 2006 and post 21 March 2006 flexible trusts with power of appointment

03 February 2026

Discretionary and accumulation and maintenance trusts - a quick guide
Key characteristics of discretionary and accumulation and maintenance trusts

02 February 2026

Planning with owner-occupied property - general considerations
Key issues in relation to the uses of owner-occupied property in estate planning

30 January 2026

Mortgage protection policies
How mortgage protection policies work, the Bank of England (BoE)�s Money and Credit Statistical Release and the Financial Conduct Authority (FCA)�s and the Prudential Regulatory Authority (PRA)�s joint publication on mortgage lending statistics

26 January 2026

Chargeable event gains - recalculating a wholly disproportionate gain
Recalculating a wholly disproportionate gain on a �just and reasonable� basis

22 January 2026

Loan trusts - 'same-day' additions where there are multiple settlements
The inheritance tax implications where the settlor waives the loan in favour of the trust either in lifetime or on death

16 January 2026

Trustee investments: an outline of trustees' powers and duties
The law as it relates to trustee investments

15 January 2026

IHT planning: an outline
Background to planning, disclosure of tax avoidance schemes, powers of attorney and validity of gifts for IHT purposes

07 January 2026

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

05 January 2026

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

02 January 2026

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

31 December 2025

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

30 December 2025

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

30 December 2025

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

29 December 2025

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

15 December 2025

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

12 December 2025

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

10 December 2025

Pre-owned assets tax (POAT) and life policies in trust
Impact of POAT on different life policy trusts

10 December 2025

Tax treatment of pre-owned assets (POAT)
The tax treatment of pre-owned assets (POAT)

09 December 2025

Gifts with reservation
The gift with reservation of benefit provisions

09 December 2025

Autumn Budget 2025 consequences: investment bonds and collectives
The differing consequences of the increases in dividend tax rates and savings tax rates for wrapper returns

12 November 2025

Decumulation considerations
Factors which need to be considered when looking at the provision of income when being drawn down from pensions, ISAs, bond funds or general investment accounts

12 November 2025

The person on whom chargeable event gains are assessed to tax
Who pays the tax on a chargeable gain

12 November 2025

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

11 November 2025

Investment bonds and the chargeable event tax regime - what you need to know
The fundamentals of investment bond taxation for individuals and trusts

11 November 2025

CGT and assets relevant to financial planning
The basic principles of capital gains tax in relation to investments

07 November 2025

The computation of gains under life policies and capital redemption policies
How chargeable event gains are calculated

03 November 2025

The 'relevant property regime' - an in-depth analysis
The inheritance tax treatment of discretionary trusts and all trusts subject to the same IHT regime post-Budget 2006

29 October 2025

IHT planning through life policy trusts under Finance Act 2006 - a summary
The main impact of FA 2006 changes on pre-22 March and post-21 March 2006 policy trusts

29 October 2025

Disabled children's social care
The Law Commission�s review of disabled children�s social care law

28 October 2025

Inheritance tax after trust creation
The IHT implications for a trust after its creation

03 October 2025

Capital redemption policies - an introduction
The treatment of capital redemption policies

02 October 2025

Tax implications for corporate investment
Considerations to take into account when investing corporate funds

01 October 2025

Company owned policies
The tax treatment of company owned policies

30 September 2025

Discounted gift trust using an international/offshore capital redemption bond
The structure and operation of a discounted gift trust using an international (offshore) capital redemption bond

26 September 2025

Death benefits - Pension Term Assurance
The rules relating to Pension Term Assurance (PTA)

24 September 2025

Using pension contributions to reduce bond tax - a case study
Tax on chargeable event gains. How a pension payment, in certain cases, can reduce or eliminate the tax charge on a chargeable event gain

23 September 2025

The latest financial services regulatory news
Financial services regulatory news from the Financial Conduct Authority (FCA), Prudential Regulatory Authority (PRA) and HM Treasury websites

10 September 2025

Handy summary of UK trust taxation in a table
UK trust taxation in 2025/26

09 September 2025

Case study - a comparison between discretionary and absolute trusts
The differences and the pros and cons of using discretionary and absolute trusts. Trusts can be used to mitigate inheritance tax (IHT), to protect vulnerable beneficiaries and to provide future generations with a legacy. Most types of trust have the option of using either an absolute version or a discretionary version

09 September 2025

Bonds as trustee investments
How bonds are taxed when held in trust, including who is assessable to income tax on any chargeable event gain depending on the type of trust created

03 September 2025

Discretionary loan trust - making repayments to the settlor
The options available to trustees of a discretionary loan trust when making loan repayments back to the settlor

27 August 2025

By-pass trusts and pension death benefits in more detail
Establishing by-pass trusts and the rules around by-pass trusts and HMRC's Trust Registration Service

27 August 2025

By-pass trusts in the flexi-pensions era
The effectiveness of by-pass trusts

20 August 2025

Loan trusts and the rules on multiple settlements
The rules on multiple settlements which are designed predominantly to catch a popular will planning strategy where a substantial gift is made on death across a series of lifetime �pilot� trusts. Closer inspection of the provision reveals that there are limited situations where loan trust arrangements created during lifetime could be brought within the scope of the rules on the settlor�s death