Discretionary Trusts

17 December 2024

Discounted gift trusts - in detail
Discounted gift trusts, including their advantages and disadvantages

17 December 2024

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

11 December 2024

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

12 November 2024

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

12 November 2024

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

11 November 2024

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

22 October 2024

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

09 October 2024

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

01 October 2024

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

20 September 2024

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

05 September 2024

Handy summary of UK trust taxation in a table
UK trust taxation in 2024/25

16 August 2024

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

14 August 2024

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