A trust that your client, the settlor, cannot benefit from, is created by means of a gift, where beneficiaries can be added to and the trustees use their discretion to decide who may benefit from the trust and when. The beneficiaries cannot demand their rights from the trustees.
Read about Discretionary Trusts
Informer article- Discretionary Trust taxation
Access the Literature Library for forms to set up a trust.
Visit the Trustability Hub for useful support materials about trusts.
Try out our Discretionary Trust Tax calculator which calculates the entry, periodic and exit charges associated with Discretionary Trusts.