Discounted Gift Trust/Discounted Gift Plans

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

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

07 November 2023

Discretionary discounted gift trusts effected after 21 March 2006 - a technical analysis
How discretionary discounted gift trusts work

06 November 2023

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

03 November 2023

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