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24 June 2026
Trusts, bonds and long term care - what you need to know
What counts towards the capital limit and what assets will be disregarded. What counts as deliberate deprivation
22 June 2026
How an individual can provide for the later costs of care
Ways in which a person can provide for the possible future costs of care
22 June 2026
Introduction to long term care
The background to the long term care problem
19 June 2026
Local Authority care fees assessment - case studies
How a Local Authority assesses an individual’s assets, to determine whether they are eligible for assistance with care fees. How individual and jointly owned assets are tested and the application of capital and income tariffs
16 June 2026
Inheritance tax after trust creation
The IHT implications for a trust after its creation
15 June 2026
Probate factsheet
The relevant procedures for executors following the death of an individual
12 June 2026
UK life policies - chargeable events on part assignments involving co-ownership
Chargeable events on part assignments of life policies
11 June 2026
Losses on single premium investment bonds
How deficiency relief works
10 June 2026
Using pension contributions to reduce bond tax - a case study
Tax on chargeable event gains. How a pension payment, in certain cases, can reduce or eliminate the tax charge on a chargeable event gain
10 June 2026
Trust tax returns and payment of tax
Which forms and when do the trustees have to submit them to HMRC?
08 June 2026
Investment bonds: calculating the tax on a chargeable event gain
The full six-step HMRC method to ensure that the correct tax liability (and top-slicing relief) is calculated. Here, we set out the process and include a suggested pro forma for 2025/26 and 2026/27
05 June 2026
Death benefits - Pension Term Assurance
The rules relating to Pension Term Assurance (PTA)
03 June 2026
Personal portfolio bonds - UK life policies
The legislation on personal portfolio bonds
02 June 2026
Chargeable events under single premium bonds and death
The chargeable event and IHT position on death in relation to single premium life assurance bonds
02 June 2026
UK life policies - chargeable events
Chargeable events for life policies
02 June 2026
Mortgage protection policies
How mortgage protection policies work, the Bank of England (BoE)’s Money and Credit Statistical Release and the Financial Conduct Authority (FCA)’s and the Prudential Regulatory Authority (PRA)’s joint publication on mortgage lending statistics
01 June 2026
IHT on settled property - an overview
Inheritance tax on settled property
01 June 2026
Planning with owner-occupied property - general considerations
Key issues in relation to the uses of owner-occupied property in estate planning
28 May 2026
IHT and estate protection - using term assurance and gift inter-vivos policies to protect your clients' lifetime gifts from IHT
How to use term assurance and gift inter-vivos protection policies effectively to protect lifetime gifts
21 May 2026
The High Income Child Benefit Charge (HICBC) - what you need to know
What the charge is based on, how it is calculated and what options are available to the taxpayer
21 May 2026
Annuities
The working of annuities
19 May 2026
What is keyperson insurance?
What is keyperson Insurance, why you need to know about it, why clients may need it and a basic overview of how it is taxed
18 May 2026
Short term and fixed term annuities - a summary
The current retirement flexibility rules which were effective from 6 April 2015
18 May 2026
Medical treatment benefits
How medical check-ups and treatment inside and outside the UK are treated as a benefit
14 May 2026
Taxation of trust income - anti-avoidance provisions, etc.
Anti-avoidance provisions and other miscellaneous provisions related to taxation of trust income
14 May 2026
Handy summary of UK trust taxation in a table
UK trust taxation in 2026/27
13 May 2026
The personal allowance
Availability and nature of the personal allowance and how it can become restricted
13 May 2026
Partnership share purchase - commerciality and premium equalisation
How to achieve commerciality by equalising premium payments
11 May 2026
Single premium investment bond based IHT plans - an outline
The use of trusts in connection with single premium investment bonds for IHT planning
08 May 2026
Bonds as trustee investments - a quick guide
Special considerations of bonds and trusts
06 May 2026
Tax treatment of pre-owned assets (POAT)
The tax treatment of pre-owned assets (POAT)
29 April 2026
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
27 April 2026
Separation and divorce/dissolution
The effect of separation and divorce/dissolution on taxation and pensions
27 April 2026
Reducing exposure to the 45% rate
The 45% rate of tax. It should be a spur for affected couples to ensure they are taking full advantage of both of their allowances and lower rate tax bands, and all available reliefs
23 April 2026
Loan trusts - how to deal with any outstanding loan on the death of the settlor
The implications on death of a settlor of a loan plan and how to avoid tax complications on a subsequent bond encashment
20 April 2026
Valuations for IHT
How assets are valued for inheritance tax
13 April 2026
Support for Mortgage Interest benefit
Support for Mortgage Interest (SMI) and the latest SMI statistics
06 April 2026
Absolute/Bare Discounted Gift Trust - assessment of chargeable event gains
Where a bond is held subject to an absolute discounted gift trust, are chargeable event gains assessed on the settlor or the beneficiaries or both, and in what circumstances?
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
IHT benefits of setting up a loan trust - case studies
How a loan trust could be a suitable estate planning solution for those who are unsure whether or not they require access or wish to make a gift
01 April 2026
Back to back
Back to back. The purchase of an annuity results in an immediate reduction in the estate for IHT. However, in this period of low and seemingly stable interest rates they may require closer consideration before use
27 March 2026
Trust Registration Service - non-taxable trusts
The registration of non-taxable trusts
27 March 2026
Trust Registration Service - taxable trusts
TRS requirements in relation to taxable trusts
27 March 2026
Trust Registration Service - fundamentals
Who, how and when to register a trust with HMRC
25 March 2026
A reminder of forthcoming changes to tax rates impacting savings, collectives and investment bonds
The differing consequences for individual taxpayers of the increases in dividend tax rates and savings tax rates for wrapper returns
24 March 2026
ISAs in financial planning
Using ISAs in financial planning
24 March 2026
Gifting assets and local authority assessment
The practical implications of gifting assets on the provision of care by the local authority. Rules on deliberate deprivation. Relevant case law
24 March 2026
Long-term care insurance - an overview
The benefits and taxation of long-term care insurance policies
24 March 2026
Qualifying ISA investments
The investments that can be held inside an ISA
23 March 2026
Collective investments v insurance products
The tax implications of investment portfolio wrapper choice
20 March 2026
Taxation fundamentals for children
Income tax, capital gains tax and the settlement anti avoidance rules
20 March 2026
Financial products in funding for the costs of education
The role financial products have in financial planning for children - the full range of retail products available for children and the tax implications
19 March 2026
Use of trusts in financial planning for children
How trusts can better enable the financial and non financial objectives of those providing for children
19 March 2026
Legal fundamentals of contracting with/for children
The key legal issues connected with contracting with and for minors
13 March 2026
Non-UK life policies - chargeable events
Chargeable events for international (offshore) life policies
13 March 2026
Marriage/civil partnerships: income tax and personal allowance implications
The main income tax and personal allowance related issues connected with marriage and civil partnership
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
11 March 2026
Investment taxation comparison - at a glance
The taxation of investments for an individual investor. Note that the below does not apply to a company investor
10 March 2026
Top 5 Links - Investment Bonds, Chargeable Event Gains and tax calculations
Investment Bonds, Chargeable Event Gains and tax calculations
10 March 2026
Chargeable event gains and the confusion with loss of the personal allowance - a case study
How chargeable event gains can reduce availability of the personal allowance
06 March 2026
Time apportionment relief
How the tax is calculated when a person liable for the payment of tax on a chargeable event gain has had a period of tax residence outside the UK while their policy has been in force
03 March 2026
Child Trust Fund - introduction
The Child Trust Fund legislation, and how Child Trust Funds interact with Junior ISAs
03 March 2026
Personal portfolio bonds - offshore policies
The regulations on personal portfolio bonds
03 March 2026
Capital redemption policies - chargeable events
Chargeable events for capital redemption policies
03 March 2026
Taxation of trust income - general
How UK, and offshore, trust income is taxed
03 March 2026
Policy loans - chargeable events - international (offshore) policies
Policy loans and chargeable events
03 March 2026
Non-UK life policies - chargeable events on part assignments involving co-ownership
Chargeable events on part assignments for life policies
03 March 2026
Funding for the company purchase of its own shares
Comparison of the corporate and personal route of funding for the company purchase of its own shares
03 March 2026
Inheritance tax on transferring assets to a trust during lifetime
The inheritance tax implications of establishing or transferring assets to a trust
25 February 2026
Tax year end planning checklist for individuals - 2025/26 tax year
Suggested planning considerations for individuals for the end of the tax year
23 February 2026
Securing probate - what you need to know
What is involved in the administration of an estate of a deceased person
18 February 2026
Corporate investment - what you need to know
The special rules applicable to companies when they invest into investment bonds, Unit Trusts or Open Ended Investment Companies (OEICs)
17 February 2026
Investment bonds as trustee investments
The suitability of investment bonds as trustee investments - with emphasis on taxation
16 February 2026
Trustee investments: an outline of trustees' powers and duties
The law as it relates to trustee investments
16 February 2026
ABI sales data on pension annuities
Pension annuities. Association of British Insurers (ABI) data shows pension annuity sales increased again in 2025
12 February 2026
Nil rate band planning with cash and investments - what you need to know
How to make the best use of the nil rate bands including the residence nil rate band
05 February 2026
Investing for children - what you need to know
The rules to consider when investments are made for the benefit of, or on behalf of, minor children
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
Interest in possession trusts and bare trusts
Interest in possession trusts and bare trusts, key relevant planning and tax points
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
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
26 January 2026
Chargeable event gains - recalculating a wholly disproportionate gain
Recalculating a wholly disproportionate gain on a ‘just and reasonable’ basis
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
15 January 2026
IHT planning: an outline
Background to planning, disclosure of tax avoidance schemes, powers of attorney and validity of gifts for IHT purposes
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
Discretionary discounted gift trusts effected after 21 March 2006 - a technical analysis
How discretionary discounted gift trusts work
30 December 2025
Bare trust discounted gift trust - effected after 21 March 2006 - a technical analysis
How bare trust discounted gift trusts work
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
30 December 2025
Joint life first death policies
An extract from correspondence in 2004 with HMRC on the subject of joint life first death policies. The principles discovered still hold good
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
30 December 2025
Insurance based schemes and the pre-owned assets provisions
Pre-owned assets provisions, as well as clarification on the provisions as they affect special policies and trust situations
30 December 2025
Insurance-based schemes to overcome GWR and POAT - an overview
Using insurance-based schemes to overcome GWR and pre-owned assets tax. Insurance based schemes and the pre-owned assets provisions – the latest views on how these provisions will apply
29 December 2025
Loan trusts - what you need to know
How a Loan Plan works
Budget Statements & Economic News
Taxation
Pensions
Trusts
Investments
Protection
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