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Adviser Centre

Tax, Trusts and Estate planning - investments.

Our trust range offers a variety of estate planning solutions.

A Trust Decision Tree 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.

Inheritance Tax - FACT

The analysis of receipts provided by HMRC shows that around £3.8billion was paid in IHT in 2014-2015, an increase of 11.9% on figures from 2013-2014*. This figure supports the trend of a continual increase since 2009/2010. The nil rate band continues to be frozen at £325,000 until the end of the 2020-2021 tax year. The residence nil rate band is due to be introduced from the beginning of the 2017-2018 tax year.


To find out more please talk to your usual Legal & General representative or email our technical team

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