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FOR FINANCIAL ADVISERS ONLY
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Trust Taxation

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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.
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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.
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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.
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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.
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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.
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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.
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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?
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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.
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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.
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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.

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