Taxation of UK Trusts

12 November 2025

The importance of dealing with any outstanding loan on a loan trust
The options available for dealing with any outstanding loan on a loan trust/loan plan

03 November 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

30 October 2025

Types of trust - an overview
The main types of trust in use in the UK

28 October 2025

Inheritance tax after trust creation
The IHT implications for a trust after its creation

28 October 2025

Application of the new 'Ł1m allowance' to trusts and lifetime gifts - part 2 - calculation of IHT liabilities and charges
How IHT will be calculated on death, at ten-yearly anniversaries and on exits where the transfer consisted of qualifying business or agricultural property to which the 100% relief cap applies

10 September 2025

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

13 August 2025

HMRC Trusts and Estates Newsletter
The August 2025 edition of the HMRC Trusts and Estates Newsletter, which is now available

24 July 2025

Charities and single premium investment bonds
Special considerations regarding the suitability of bonds as charitable investments