15 April 2021
Discounted Gift Trusts - In Detail
Summary of discounted gift trusts, including their advantages and disadvantages
13 April 2021
Loan Trusts - A Quick Guide
The general position
09 April 2021
Loan Trusts - Gift And Loan Or Loan Only Using A Bare Trust
Structure and operation
17 March 2021
Trust Registration Deadline To Be Extended
HMRC has announced that as the IT system is not ready to allow trustees of non-taxpaying trusts to register using the online TRS, the current deadline of 10 March 2022 will be extended
25 February 2021
Bare Trust Discounted Gift Trust - Effected After 21 March 2006
A technical analysis of the bare trust discounted gift trust
17 February 2021
Interest In Possession Trusts And Bare Trusts
Explanation of the above, key relevant planning and tax points
08 February 2021
Expanding The Trust Registration Service (TRS) - HMRC Guidance Published
HMRC has published a new guidance document on the extension of mandatory registration to non-taxpaying express trusts, under rules introduced on 6 October 2020
17 December 2020
Techlink In Conversation Podcast - Episode 9 - Niki Patel And Barbara Gardener
Eddie Grant, Niki Patel and Barbara Gardener discuss loan trust the options and planning considerations.
10 December 2020
Loan Trusts - How To Deal With Any Outstanding Loan On The Death Of The Settlor
A reminder of the implications on death of a settlor of a loan plan and how to avoid tax complications on a subsequent bond encashment