FOR FINANCIAL ADVISERS ONLY

FOR FINANCIAL ADVISERS ONLY

Consumer
Share

Trusts

people working

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
man opening safe

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
couple on beach

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
man opening safe

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
couple meeting adviser

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
coins

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
pen and glasses

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
mobile phones

The Lifestyle Trust – a modern day trust solution

The Lifestyle Trust is the new discretionary trust being launched for use with an onshore* or offshore bond **. It offers a tax efficient way to leave wealth to future generations. It is designed to help achieve a required balance between access to capital, inheritance tax planning and control over the future distribution of assets, whilst providing a certain amount of flexibility in the future. Topic:Lifestyle Trust
Working

Trusts in Spain

This article looks at how Spanish Gift and Inheritance Tax applies to the Spanish Collective Investment Bond held in an offshore trust. Topic:Trust Taxation
Flower house

Relevant Property Trusts - Principle Charge (10 year charge)

Post 21 March 2006 interest in possession and discretionary trusts (known collectively as relevant property trusts) are subject to a 10 year IHT charge known as the Principle Charge. This can be quite complex and offers a significant advice opportunity with your trust clients. Topic:Discretionary Trusts

Financial Adviser Verification

The content of this site is for advisers only. It is not for the use of Hong Kong advisers. You can change the regional content by selecting a region from the drop down box in the top right-hand corner.