07 June 2021
By-pass trusts in the flexi-pensions era
A look at the effectiveness of by-pass trusts

07 June 2021
Introduction to, and use of, by-pass trusts
A look at lump sum death benefits and how the by-pass trust works in action

04 June 2021
By-pass trusts and pension death benefits
By-pass trusts in more detail

03 June 2021
By-pass trust as compared to flexi-access drawdown death benefits
Paying funds into a by-pass trust while free of tax may provide benefits on the subsequent second death, of the initial beneficiary

30 April 2021
The 'relevant property regime'
An in-depth analysis of the inheritance tax treatment of discretionary trusts and all trusts subject to the same IHT regime post-Budget 2006