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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: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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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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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
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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
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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
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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
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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
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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
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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
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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
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Protector Powers for Old Mutual’s trusts

This article aims to detail the powers and duties given to a protector under our Old Mutual International, Old Mutual International Trust Company and Old Mutual International Ireland's trusts. It also explains how protectors can be added, changed or removed from the trusts. Topic:General
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The role of Old Mutual International Trust Company

This article highlights the benefit appointing a professional trustee such as Old Mutual International Trust Company. This article is not aimed at advisers with Singaporean investors. Topic:General
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Types of discretionary trusts

Discretionary trusts an how they can be used by UK domiciled investors. This article only considers UK inheritance tax and does not take into account other taxes or local rules. Topic:Discretionary Trusts
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14-year rule when making gifts

This article outlines why it is important for an adviser to establish the full gifting history of a settlor who makes gifts into discretionary trusts for inheritance tax purposes. Topic:Trust Taxation
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Excluded property trust

This article explains the importance of using excluded property trust in the UK inheritance tax planning for non-UK domiciles living or planning to live in the UK. Topic:Trust Taxation
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The Dividend Changes – further details for Trusts and Estates

The introduction of the dividend allowance for individuals from April 2016 has left uncertainty for trust investors and those administering estates. Topic:Trust Taxation
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2016 Prepare for the charge! (The Periodic charge)

The first of the post 21 March 2006 interest in possession and discretionary trusts (known collectively as relevant property trusts) are less than 6 months away from their first 10 year review. What should you consider when looking at this significant advice opportunity with your trust clients? Topic:Discretionary Trusts
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2016 Prepare for the charge! (The Periodic charge)

The first of the post 21 March 2006 interest in possession and discretionary trusts (known collectively as relevant property trusts) are less than 6 months away from their first 10 year review. What should you consider when looking at this significant advice opportunity with your trust clients? Topic:Trust Taxation
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The role of a protector

This article addresses some of the main issues regarding the appointment of a protector to a trust and the role they play. Topic:General
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Rysaffe principle

The Rysaffe case is often referred to within trust planning. It demonstrates that there are various ways of using multiple trusts in order to achieve effective trust planning. Topic:Discretionary Trusts
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Rysaffe principle

The Rysaffe case is often referred to within trust planning. It demonstrates that there are various ways of using multiple trusts in order to achieve effective trust planning. Topic:Trust Taxation
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Trusts - Simple yet effective

This article explains how trusts are simple yet effective financial planning tools. It provides an overview of why trusts should be used with Old Mutual Life Assurance policies. Topic:General
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How a loan trust may help IHT planning

The following article provides information about inheritance tax planning for UK domiciled individuals where access to capital is required. Topic:Loan Trust
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The role of trustees

Once your client has decided to use a trust one of the fundamental decisions is making the right choice of trustee. This article highlights the importance of appointing a suitable person to act as a trustee. Topic:General
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IHT of trusts (post Finance Act 2006): 3

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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The £100 Income tax rule and trusts

This article looks at the income tax treatment of trusts created by a UK individual, when their unmarried minor children are beneficiaries of the trust. Topic:Absolute/Bare Trust
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The £100 Income tax rule and trusts

This article looks at the income tax treatment of trusts created by a UK individual, when their unmarried minor children are beneficiaries of the trust. Topic:Trust Taxation

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