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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.
11 December 2020
Loan Trusts - A Quick Guide
The general position
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
22 October 2020
Absolute/Bare Discounted Gift Trust - Assessment Of Chargeable Event Gains
Where a bond is held subject to an absolute discounted gift trust, are chargeable event gains assessed on the settlor or the beneficiaries or both, and in what circumstances?
20 October 2020
Discounted Gift Trusts
Summary of discounted gift trusts, including their advantages and disadvantages
12 October 2020
Loan Trusts - Gift And Loan Or Loan Only Using A Bare Trust
Structure and operation
09 October 2020
Helen O'Hagan, Financial Planning Week Tip - Trusts And The Residence Nil Rate Band
Making sure your trust planning does not prevent your executors from claiming the residence nil rate band