Discretionary Trusts

19 June 2026

Top 5 Links - loan trusts
Loan trusts

14 May 2026

Handy summary of UK trust taxation in a table
UK trust taxation in 2026/27

11 May 2026

Single premium investment bond based IHT plans - an outline
The use of trusts in connection with single premium investment bonds for IHT planning

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

02 April 2026

Tax implications of releasing loans under a loan trust during lifetime
The tax implications arising on releasing loans under a loan trust during lifetime

02 April 2026

IHT benefits of setting up a loan trust - case studies
How a loan trust could be a suitable estate planning solution for those who are unsure whether or not they require access or wish to make a gift

02 April 2026

Can a loan trust be used with collectives?
Whether or not a loan trust can be used with collectives

11 March 2026

Business trusts
What business trusts are and key provisions

17 February 2026

Taxation of trust income - discretionary trusts
How UK trust income is taxed under discretionary trusts

11 February 2026

Discretionary trusts and accumulation and maintenance trusts
Discretionary trusts and accumulation and maintenance trusts, key relevant tax and planning points

05 February 2026

Reversionary and carve-out trusts - tax implications
Special provisions applying to reversionary and carve-out trusts

05 February 2026

Reversionary and carve-out trusts
Key provisions and uses of reversionary and carve-out trusts

03 February 2026

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

07 January 2026

Planning with owner-occupied property on death
Using owner-occupied property in estate planning on death

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

02 January 2026

Loan trusts - loan only using a flexible/discretionary trust
Structure and operation of flexible/discretionary loan trusts

31 December 2025

Loan trusts - gift and loan using a flexible/discretionary trust
Structure and operation of flexible/discretionary gift and loan trusts

30 December 2025

Discretionary discounted gift trusts effected after 21 March 2006 - a technical analysis
How discretionary discounted gift trusts work

29 December 2025

Loan trusts - what you need to know
How a Loan Plan works