Taxation of UK Trusts

18 February 2025

Trust Registration Service - taxable trusts
TRS requirements in relation to taxable trusts

11 February 2025

HMRC update re in-year 2024/25 trust and estate tax returns
HMRC’s information about filing in-year returns for trusts and estates

06 February 2025

Trust Registration Service - non-taxable trusts
The registration of non-taxable trusts

04 February 2025

Tax returns and payment of tax
Which forms and when do the trustees have to submit them to HMRC?

04 February 2025

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

04 February 2025

Taxation of trust income - general
How UK, and offshore, trust income is taxed

31 January 2025

Trust capital gains
The tax provisions applying to capital gains made by UK trustees

31 January 2025

Capital gains tax on establishing or transferring assets to a trust
The capital gains tax implications of establishing or transferring assets to a trust

29 January 2025

Capital gains tax on exit from the trust
CGT on termination of life interest, absolute entitlement or sub-fund election

28 January 2025

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

28 January 2025

Types of trust - an overview
The main types of trust in use in the UK

18 December 2024

Errors in certain IHT100 forms
Forms IHT100c and IHT100d, the errors and what action to take

12 November 2024

Tax implications of releasing loans under a loan trust during lifetime
The tax implications arising on releasing loans under a loan trust during lifetime

12 November 2024

Can a loan trust be used with collectives?
Whether or not a loan trust can be used with collectives

22 October 2024

Planning with owner-occupied property on death
Using owner-occupied property in estate planning on death

11 October 2024

Trustee investments: an outline of trustees' powers and duties
The law as it relates to trustee investments

25 September 2024

Trust Registration Service - fundamentals
Who, how and when to register a trust with HMRC