Accumulation and Maintenance Trusts

03 February 2026

Providing for inheritance tax (IHT) on death through life assurance - what you need to know
How a life assurance policy can be used to insure against the possibility of an IHT liability and what type of policy is appropriate

03 February 2026

Discretionary and accumulation and maintenance trusts - a quick guide
Key characteristics of discretionary and accumulation and maintenance trusts

05 January 2026

IHT planning through life policy trusts - a summary of the impacts of Finance Act 2006
The main impact of FA 2006 changes on new and existing life policy trusts

30 October 2025

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

29 October 2025

IHT planning through life policy trusts under Finance Act 2006 - a summary
The main impact of FA 2006 changes on pre-22 March and post-21 March 2006 policy trusts

10 September 2025

Handy summary of UK trust taxation in a table
UK trust taxation in 2025/26