Interest in Possession Trusts

22 April 2024

Taxation of trust income - interest in possession trusts
How UK trust income is taxed under interest in possession trusts

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

14 February 2024

Interest in possession trusts and bare trusts
Interest in possession trusts and bare trusts, key relevant planning and tax 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

17 November 2023

Planning for pre-22 March 2006 settlements
Special considerations when dealing with pre-22 March 2006 flexible interest in possession trusts and accumulation and maintenance 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

14 November 2023

Pre-22 March 2006 discounted gift trusts - interest in possession basis - a technical analysis
Pre-22 March 2006 discounted gift trusts

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

25 October 2023

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