Multiple Trust IHT Planning

by Andrew Cockman

  • Identify the IHT framework
  • Using cascades of discretionary trusts
  • Gifts of BPR hares to discretionary trusts


25 minutes
Course status: Not started
Released in January 2025
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Distributions from trusts: inheritance tax

by Stephanie Webber

  • IHT charging provisions
  • When a charge arises
  • Exit charge
  • Application of charges

25 mins
Course status: Not started
Released in November 2024
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Distributions from trusts: income tax

by Stephanie Webber

  • Analyse the payment
  • Determine tax treatment
  • Income tax: IIP
  • Income tax: discretionary

25 mins
Course status: Not started
Released in October 2024
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CGT: offshore trusts

by Stephanie Webber

  • Trustee residence
  • Settlor charge
  • Beneficiary charge
  • Anti-avoidance

20 mins
Course status: Not started
Released in February 2024
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The Hall case

by Keith Gordon

  • Overview
  • IHT treatment of trusts
  • Meaning of interest in possession
  • The Hall case

15 mins
Course status: Not started
Released in June 2023
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Distributions from trusts: inheritance tax

by Stephanie Webber

  • IHT charging provisions
  • When a charge arises
  • Exit charges
  • Trusts for minors etc.

15 mins
Course status: Not started
Released in April 2023
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Distributions from trusts: income tax

by Stephanie Webber

  • Analyse the payment
  • Determine tax treatment
  • Income tax: IIP trusts
  • Income tax: discretionary trusts

20 mins
Course status: Not started
Released in April 2023
Book a demo