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
Upper Tax Tribunal reject protective costs order in appeal against £400k inheritance tax charge
A case in which the Upper Tax Tribunal rejected the estate executors' request for a protective costs order in their appeal against a £400k inheritance tax (IHT) charge on the estate, due to arrangements entered into by Mr Peter Linington in 2010 to reduce the amount of IHT that would be payable on his death
Family investment companies (FICs)
Corporate investment by SMEs and FICs as a trust alternative in IHT planning and as a potentially tax effective home for investment
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
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