Trustees

23 February 2026

Securing probate - what you need to know
What is involved in the administration of an estate of a deceased person

17 February 2026

Taxation of trust income - discretionary trusts
How UK trust income is taxed under discretionary trusts

17 February 2026

Investment bonds as trustee investments
The suitability of investment bonds as trustee investments - with emphasis on taxation

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

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

02 February 2026

Trustee investment powers
The main trustee investment powers

02 February 2026

Unit trusts, OEICs and investment trusts as trustee investments
When unit trusts, OEICs or investment trusts may be appropriate trustee investments - focused particularly on tax

23 January 2026

Multiple trust planning
Why advising your clients to use multiple discretionary trusts in their planning can save them money when it comes to calculating the ten yearly inheritance tax (IHT) charge. This is often referred to as the �Rysaffe� principle

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

31 December 2025

Trust Statistics - published December 2025
The number of trusts making self-assessment returns, paying tax and total income by type of trust. HMRC has recently issued its latest trust statistics

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

17 December 2025

Discounted gift trusts and collective investments
Whether discounted gift trusts (DGTs) can be used with collective investments or if they are designed exclusively for insurance bonds

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

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

06 November 2025

Practical impact of trustees investment duties
The Trustee Act 2000, which has had a fundamental impact on trustees� duties and powers in relation to investments. What it means in practical terms for those acting as trustees. The practical issues in connection with appointing and retaining an investment adviser by the trustees (but not the issue of trustees delegating the entire investment management of the trust fund to an investment manager). Also, practical issues for advisers to consider

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

24 September 2025

Things to remember about pre-2006 trusts
It�s 16 years since the biggest shake up of IHT treatment of trusts happened. What to remember when advising clients who still have a pre-2006 Flexible trust.

10 September 2025

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