Taxation of UK Trusts

17 February 2026

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

16 February 2026

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

11 February 2026

HMRC Trusts and Estates Newsletter
The February 2026 edition of the HMRC Trusts and Estates Newsletter, which is now available

05 February 2026

IHT planning with multiple trusts
IHT planning strategies using the Rysaffe principle and using pilot trusts

05 February 2026

Taxation of trusts and trustee investment strategies
Trust taxation and its impacts on investment strategies of trustees

07 January 2026

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

31 December 2025

Trust Statistics - published December 2025
The number of trusts making self-assessment returns, paying tax and total income by type of trust. HMRC has recently issued its latest trust statistics

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

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

30 October 2025

Types of trust - an overview
The main types of trust in use in the UK

28 October 2025

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

28 October 2025

Application of the new '�1m allowance' to trusts and lifetime gifts - part 2 - calculation of IHT liabilities and charges
How IHT will be calculated on death, at ten-yearly anniversaries and on exits where the transfer consisted of qualifying business or agricultural property to which the 100% relief cap applies

10 September 2025

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