Tax, trusts and estate planning

Our trust range offers a variety of estate planning solutions.

A PDF file: Trust Decision Tree (W13270) PDF size: 85KB  is available to assist you in determining which type of trust is most suitable for a client. 

Discounted Gift Scheme (DGS)

Where a lifetime gift is made, yet the client retains access to fixed regular payments for the rest of their life. There is also the potential of an immediate reduction to the IHT value of the client's estate.

Loan Scheme

Allows a client to make an interest free loan to a trust that the client can demand repayment of, in whole or in part, at any time. The loan is invested in a bond and any growth on that investment will not form part of the client’s estate for IHT purposes.

Gift Scheme

Allows a client, who doesn’t need access to the capital or income, to reduce the potential IHT liability on their estate by making a lifetime gift.

Will Trust

Allows a married couple or registered civil partners to carry out IHT planning, without losing access to their capital, or the growth on it during their lifetimes.

Probate Scheme

Allows a client, who needs continuing access to their capital, to make a lifetime gift into a trust for the purpose of speeding up the probate process. However, there is not a reduction on the potential IHT liability on their estate.

Supplementary Deeds

Our supplementary deeds and continuation sheets are available for use in conjunction with our trust range.