Trustee Investment

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

16 February 2024

Trustee investments: an outline of trustees' powers and duties
The law as it relates to trustee investments

16 February 2024

Trustee Act 2000 - key provisions
The statutory provisions

13 December 2023

Isle of Man Trusts and Trustees Act 2023 now fully in force
The Trusts and Trustees Act 2023, which is now fully in force having been introduced as a Bill into the Isle of Man Parliament in 2022. The Act received Royal Assent in July this year and aims to modernise Isle of Man trust law through amendments to existing legislation

05 December 2023

Taxation of trusts reform and trustee investment strategies
The reform of trust taxation (since 2003) and its impacts on investment strategies of trustees

30 November 2023

Unit trusts, OEICs and investment trusts as trustee investments
When unit trusts, OEICs or investment trusts may be appropriate trustee investments - focused particularly on tax

29 November 2023

Investment bonds as trustee investments
The suitability of investment bonds as trustee investments - with emphasis on taxation

29 November 2023

Trustee investment powers
The main trustee investment powers

13 November 2023

Discounted gift trusts and collective investments
Whether discounted gift trusts (DGTs) can be used with collective investments or if they are designed exclusively for insurance bonds