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Life Policy Trusts

10 September 2025

Handy summary of UK trust taxation in a table
UK trust taxation in 2025/26

20 August 2025

Loan trusts and the rules on multiple settlements
The rules on multiple settlements which are designed predominantly to catch a popular will planning strategy where a substantial gift is made on death across a series of lifetime ‘pilot’ trusts. Closer inspection of the provision reveals that there are limited situations where loan trust arrangements created during lifetime could be brought within the scope of the rules on the settlor’s death