This site is for financial advisers only, Click here for the consumer site.

Share
Print
Print Share

Trusts

Top slicing relief

Taxation of discretionary trusts holding pure protection policies - Quick reference guide

A quick reference guide providing information on the tax treatment of a life assurance/pure protection policy when subject to a discretionary trust. Topic:Discretionary Trusts
Residence

Taxation of discretionary trusts - Quick reference guide

The Inheritance Tax treatment of discretionary (relevant property) trusts can be complicated. We have broken this down into three quick reference guides to help make the subject easier to digest. Topic:Discretionary Trusts
Completing forms

The value of probate trusts for UK resident/domicile clients

Proposals announced on 05/11/18 confirmed the Governments plans to increase fees payable for obtaining probate in the UK. This provides an advice opportunity to discuss estate planning options with your UK clients. Topic:General
Handing over papers

Additional trustees avoid additional complications

Planning with your clients’ doesn’t stop with taking out the plan and placing it in trust. Consider who will claim the benefits on death. Topic:Trust Taxation
messy desk

Absolute and discretionary trusts

Some features of the Old Mutual Wealth Absolute and Discretionary (Settlor excluded) Trusts. This overview is not exhaustive and should be read in conjunction with Old Mutual Wealth’s other technical material available here. Topic:Absolute/Bare Trust
messy desk

Absolute and discretionary trusts

Some features of the Old Mutual Wealth Absolute and Discretionary (Settlor excluded) Trusts. This overview is not exhaustive and should be read in conjunction with Old Mutual Wealth’s other technical material available here. Topic:Discretionary 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
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

Financial Adviser Verification