Discretionary Trusts

06 April 2024

Taxation of trust income - discretionary trusts, the pre-6 April 2016 position
The income tax treatment of discretionary trusts prior to 6 April 2016

04 April 2024

Discounted Gift Trusts - what you need to know
The ability to make a lifetime gift that is effective for inheritance tax while retaining access to a regular flow of capital payments by using a Discounted Gift Trust

22 March 2024

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

14 February 2024

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

29 January 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

26 January 2024

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

23 January 2024

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

19 January 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.

21 November 2023

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

15 November 2023

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

07 November 2023

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

03 November 2023

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

01 November 2023

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

30 October 2023

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