Interest in Possession Trusts

19 June 2026

Top 5 Links - loan trusts
Loan trusts

10 June 2026

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

14 May 2026

Handy summary of UK trust taxation in a table
UK trust taxation in 2026/27

08 May 2026

Bonds as trustee investments - a quick guide
Special considerations of bonds and 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

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

30 December 2025

Pre-22 March 2006 discounted gift trusts - interest in possession basis - a technical analysis
Pre-22 March 2006 discounted gift trusts

30 December 2025

Planning for pre-22 March 2006 settlements
Special considerations when dealing with pre-22 March 2006 flexible interest in possession trusts and accumulation and maintenance trusts