Taxation of UK Trusts

24 April 2024

Trusts with a reservation of benefit
How the reservation of benefit provisions operate in respect of trusts

22 April 2024

Taxation of trust income - interest in possession trusts
How UK trust income is taxed under interest in possession trusts

19 April 2024

Taxation of trust income - anti-avoidance provisions, etc.
Anti-avoidance provisions and other miscellaneous provisions related to taxation of trust income

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

22 March 2024

Low income trusts and estates - a reminder of the changes
The changes coming into force from 6 April 2024

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?

16 February 2024

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

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

07 December 2023

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

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

21 November 2023

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

20 November 2023

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

16 November 2023

Capital gains tax on exit from the trust
CGT on termination of life interest, absolute entitlement or sub-fund election

15 November 2023

Trust capital gains
The tax provisions applying to capital gains made by UK trustees

10 November 2023

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