Taxation of UK Trusts

26 October 2026

Trustees' permission to introduce expert evidence in UK tax relief appeal
The First-tier Tribunal's decision in The Nigel Blackwell Family Trust and Other v HMRC, which highlights the challenges of introducing expert evidence in complex tax disputes

17 August 2026

HMRC Trusts and Estates Newsletter
The August 2026 edition of the HMRC Trusts and Estates Newsletter, which is now available

10 August 2026

Case study - what is a gift trust and when would you use it?
Gift trusts and their uses. Whether it’s for inheritance tax planning, intergenerational planning or retaining control there is a range of trusts that your clients can use

06 July 2026

Charities and single premium investment bonds
Special considerations regarding the suitability of bonds as charitable investments

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

19 June 2026

Top 5 Links - loan trusts
Loan trusts

16 June 2026

Inheritance tax after trust creation
The IHT implications for a trust after its creation

15 June 2026

Application of the new '£2.5m allowance' to trusts and lifetime gifts - part 2 - calculation of IHT liabilities and charges
How IHT will be calculated on death, at ten-yearly anniversaries and on exits where the transfer consisted of qualifying business or agricultural property to which the 100% relief cap applies

10 June 2026

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

10 June 2026

Taxation of trust income - interest in possession trusts
How UK trust income is taxed under interest in possession trusts

09 June 2026

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

09 June 2026

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

22 May 2026

Settlor-interested trusts and parental settlements - case studies
The tax treatment of settlor-interested trusts and parental settlement

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

08 May 2026

Bonds as trustee investments - a quick guide
Special considerations of bonds and trusts

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