17 February 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

05 February 2021
By-Pass Trusts And Pension Death Benefits
By-pass trusts in more detail

07 September 2020
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

07 September 2020
Introduction To, And Use Of, By-Pass Trusts
A look at lump sum death benefits and how the by-pass trust works in action

07 September 2020
By-Pass Trusts In The Flexi-Pensions Era
A look at the effectiveness of by-pass trusts

27 August 2020
Trust Registration Service - Further Regulations: Now Might Be A Good Time To Establish By-Pass Trusts
Likely exemptions from registration provide a potential opportunity to establish by-pass trusts before the regulations are implemented