Taxation of UK Trusts

02 April 2026

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

02 April 2026

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

27 March 2026

Trust Registration Service - non-taxable trusts
The registration of non-taxable trusts

27 March 2026

Trust Registration Service - taxable trusts
TRS requirements in relation to taxable trusts

27 March 2026

Trust Registration Service - fundamentals
Who, how and when to register a trust with HMRC

19 March 2026

Use of trusts in financial planning for children
How trusts can better enable the financial and non financial objectives of those providing for children

03 March 2026

Trust management expenses
Which expenses are deductible

03 March 2026

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

03 March 2026

Capital gains tax on establishing or transferring assets to a trust
The capital gains tax implications of establishing or transferring assets to a trust

03 March 2026

Inheritance tax on transferring assets to a trust during lifetime
The inheritance tax implications of establishing or transferring assets to a trust

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