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Discretionary Trusts

28 February 2025

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

12 February 2025

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

04 February 2025

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

28 January 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

28 January 2025

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

17 December 2024

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

17 December 2024

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