Life Policy Trusts

17 March 2025

Pre-owned assets tax (POAT) and life policies in trust
Impact of POAT on different life policy trusts

28 February 2025

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

13 February 2025

Statutory trusts and absolute trusts
Statutory trusts and absolute trusts, what they are and how they are used

13 February 2025

Life policy trusts - an outline
Reasons for using trusts and types of trust

12 February 2025

Flexible trusts with power of appointment
Key differences between pre-22 March 2006 and post 21 March 2006 flexible trusts with power of appointment

12 February 2025

Discretionary and accumulation and maintenance trusts - a quick guide
Key characteristics of discretionary and accumulation and maintenance trusts

28 January 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

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

13 December 2024

Loan trusts/loan plans - a quick guide
How loan trusts/loan plans work, and who they are useful for

12 December 2024

Loan trusts - gift and loan or loan only using a bare trust
Structure and operation of bare 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