Discretionary Trusts

11 September 2026

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

04 September 2026

Trusts - single or joint settlor - a case study
When recommending trusts for clients, whether you should suggest a joint settlor trust or single settlor trusts and if it matters

03 September 2026

Case study - is setting up a JISA for children with disabilities or learning difficulties a good idea?
Issues that can arise with junior ISAs (JISAs) when the child turns 18 if they have special educational needs (SENDS). An important objective for parents and grandparents is saving for their child’s future. Tax efficiency is key, which is why, normally, the first investment made is into JISAs

11 August 2026

Discretionary trusts and default beneficiaries
What are default beneficiaries and why do you need them?

31 July 2026

How to leave a legacy for children with special educational needs or learning difficulties - a case study
Leaving a legacy either in lifetime or on death to a family member who has special educational needs (SENDS). If your clients have a family member who has special educational needs (SENDS), they may not be able to deal with their own finances as they enter into adulthood. It’s important to help your clients make the right choices when it comes to leaving a legacy either in lifetime or on death to those individuals

29 June 2026

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

19 June 2026