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Absolute Trusts/Bare Trusts

13 February 2025

Statutory trusts and absolute trusts
Statutory trusts and absolute trusts, what they are and how they are used

28 January 2025

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

17 December 2024

Discounted gift trusts - in detail
Discounted gift trusts, including their advantages and disadvantages

12 December 2024

Loan trusts - gift and loan or loan only using a bare trust
Structure and operation of bare loan trusts

01 October 2024

Case study - a comparison between discretionary and absolute trusts
The differences and the pros and cons of using discretionary and absolute trusts. Trusts can be used to mitigate inheritance tax (IHT), to protect vulnerable beneficiaries and to provide future generations with a legacy. Most types of trust have the option of using either an absolute version or a discretionary version

05 September 2024

Handy summary of UK trust taxation in a table
UK trust taxation in 2024/25