Loan Trusts/Loan Plans

22 January 2026

Loan trusts - 'same-day' additions where there are multiple settlements
The inheritance tax implications where the settlor waives the loan in favour of the trust either in lifetime or 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

Loan trusts - gift and loan or loan only using a bare trust
Structure and operation of bare loan trusts

30 December 2025

Loan trusts/loan plans - a quick guide
How loan trusts/loan plans work, and who they are useful for

29 December 2025

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

12 November 2025

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

29 October 2025

IHT planning through life policy trusts under Finance Act 2006 - a summary
The main impact of FA 2006 changes on pre-22 March and post-21 March 2006 policy trusts