Life Policy 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

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

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

03 September 2024

Bonds check list. Information needed when dealing with investment bonds inside trusts, including loan trusts - a case study
When you are dealing with investment bonds inside trusts, whether it�s the death of the settlor, or the client or trustees want to re-arrange assets or distribute some of the trust fund, what information you need from your clients

20 August 2024

Case study - what is a gift trust and when would you use it?
Gift trusts and their uses. Whether it�s for inheritance tax planning, intergenerational planning or retaining control there is a range of trusts that your clients can use

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

12 August 2024

Case study - do you know the consequences and potential problems of paying life policy premiums?
The impact on the client�s inheritance tax position where premiums are not exempt

01 July 2024

Why trustees use bonds as trustee investments - a case study
Why bonds can be a useful investment as part of a client�s overall portfolio. Bonds can be particularly useful for trustees when it comes to choosing investments for trusts