FOR FINANCIAL ADVISERS ONLY
FOR FINANCIAL ADVISERS ONLY
Consumer
Share

Trusts

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
Camper van couple

The mechanics of a flexible carve out trust – The Old International Lifestyle Trust

We often are asked to explain what a ‘carve-out trust is. This is a trust which separates out different interests (or rights), some of which are generally held absolutely for the settlor of the trust. Topic:Lifestyle Trust
Boy with car

The mechanics of a flexible carve out trust

We often are asked to explain what a ‘carve-out trust is. This is a trust which separates out different interests (or rights), some of which are generally held absolutely for the settlor of the trust and some of which are held on settlement for the beneficiaries (where the settlor is excluded from benefitting). Topic:Discretionary Trusts
man on mac

Waiving income on a discounted gift trust – a ‘taxing’ decision?

Discounted gift trusts provide an ‘income’ for life in return for a ‘discount’ from a lifetime gift but what happens if the income is no longer needed? Topic:Discounted Gift Trust
Beach

Offshore bonds as UK trustee investment

This article explains how offshore bonds can be a suitable trust asset for a number of reasons. Topic:Investments
Couple

Absolute or discretionary trust and IHT

The following article provides information about inheritance tax planning for UK domiciled individuals where a gift has been made and the individual does not require access to capital or withdrawals. 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: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
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

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.