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FOR FINANCIAL ADVISERS ONLY

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Trusts

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Absolute and discretionary trusts

Some features of the Old Mutual Wealth Absolute and Discretionary (Settlor excluded) Trusts. This overview is not exhaustive and should be read in conjunction with Old Mutual Wealth’s other technical material available here. Topic:Absolute/Bare Trust
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Absolute and discretionary trusts

Some features of the Old Mutual Wealth Absolute and Discretionary (Settlor excluded) Trusts. This overview is not exhaustive and should be read in conjunction with Old Mutual Wealth’s other technical material available here. Topic:Discretionary Trusts
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Discretionary trust dividend taxation

The tax position of trustees and beneficiaries in receipt of dividend income and savings income generated from trust assets. It does not consider all scenarios and Old Mutual Wealth recommends that independent tax advice be sought in all cases. Topic:Trust Taxation
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Discretionary trust taxation

This article explains the UK inheritance tax treatment of a discretionary trusts or a trust which is subject to the relevant property regime. Topic:Discretionary Trusts
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Nil-rate band discretionary trusts

Since the introduction of the transferable nil-rate band, the use of the nil-rate band discretionary trusts is now appears limited for estate planning. However, it remains an important tool in effective estate planning. Topic:Discretionary Trusts
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Discretionary trust taxation

This article explains the UK inheritance tax treatment of a discretionary trusts or a trust which is subject to the relevant property regime. Topic:Trust Taxation
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Trusts and Adviser Charging

This article considers Old Mutual Wealth’s approach to facilitating fees from investment bonds which are subject to a Old Mutual Wealth trust. Topic:General
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Taxation of collectives held in trusts

This article looks at how UK collective investments are taxed when they are held inside a trust. Topic:Trust Taxation
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Trust taxation at a glance

This article provides a high-level summary of who is liable to tax when an asset is held in a trust. Topic:Trust Taxation

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