Life Policy Trusts

11 March 2026

Statutory trusts and absolute trusts
Statutory trusts and absolute trusts, what they are and how they are used

11 March 2026

Life policy trusts - an outline
Reasons for using trusts and types of trust

11 March 2026

Business trusts
What business trusts are and key provisions

05 February 2026

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

05 February 2026

Reversionary and carve-out trusts
Key provisions and uses of reversionary and carve-out trusts

05 February 2026

Taxation of trusts and trustee investment strategies
Trust taxation and its impacts on investment strategies of trustees

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

Beneficiaries paying premiums under protection policies held in trust
The merits in, and tax implications of, adult beneficiaries paying premiums under IHT providing protection plans

03 February 2026

Providing for inheritance tax (IHT) on death through life assurance - what you need to know
How a life assurance policy can be used to insure against the possibility of an IHT liability and what type of policy is appropriate

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

03 February 2026

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

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

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

10 December 2025

Pre-owned assets tax (POAT) and life policies in trust
Impact of POAT on different life policy trusts

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

03 November 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

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