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Discretionary Trusts

03 November 2025

The 'relevant property regime' - an in-depth analysis
The inheritance tax treatment of discretionary trusts and all trusts subject to the same IHT regime post-Budget 2006

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

09 September 2025

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