Pre-22 March 2006 Settlements

11 February 2026

Accumulation and Maintenance trusts - what you need to know
The tax treatment of Accumulation and Maintenance trusts both pre and post the 2006 Budget

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

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

15 December 2025

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

29 October 2025

Trusts for the disabled and vulnerable - IHT and CGT advantages
Preferential treatment for IHT and CGT purposes of trusts for the disabled and vulnerable

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

28 October 2025

Inheritance tax after trust creation
The IHT implications for a trust after its creation

30 September 2025

Discounted gift trust using an international/offshore capital redemption bond
The structure and operation of a discounted gift trust using an international (offshore) capital redemption bond

10 September 2025

Handy summary of UK trust taxation in a table
UK trust taxation in 2025/26