Interest in Possession Trusts

05 February 2026

Reversionary and carve-out trusts - tax implications
Special provisions applying to reversionary and carve-out trusts

03 February 2026

IHT implications of life policy trusts where the settlor cannot benefit
IHT implications of life policy trusts where the settlor cannot benefit, excluding business trusts, reversionary trusts, carve-out trusts and any special inheritance trusts

03 February 2026

Interest in possession trusts and bare trusts
Interest in possession trusts and bare trusts, key relevant planning and tax points

03 February 2026

Flexible trusts with power of appointment
Key differences between pre-22 March 2006 and post 21 March 2006 flexible trusts with power of appointment

07 January 2026

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

05 January 2026

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

02 January 2026

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

31 December 2025

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

15 December 2025

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

12 December 2025

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