Taxation

Financial Planning with Trusts 2025-26

Edited by John Woolley · Marcia Banner
Claritax Books October 2025

Specifications

ISBN-13
9781917167185
Publisher
Claritax Books
Publication
October 2025
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Essential for tax practitioners and financial advisers alike, this book demonstrates the effective use of different trusts to meet financial and tax planning objectives. The book includes CGT, income tax and IHT planning and also examines the special trust arrangements used in the financial services sector.

Examples of the topics covered include (among many others) lifetime IHT planning; family investment companies as alternatives to trusts; offshore trusts; trusts and deeds of variation; trustee investment strategies; death benefits under registered pension schemes; by-pass trusts; asset protection trusts; personal injury trusts; money laundering and the Trust Registration Service.

Written by two highly qualified and experienced authors, this book helps readers to grasp the full implications, advantages and potential disadvantages of using a particular trust. The text is supported throughout by statutory references and case law precedents.

The 2025-26 edition reflects all recent statutory and case law changes, with examples updated as necessary.

Table of Contents

About the authors
Abbreviatiions
Preface
First Principles
1.
Introduction
2.
Reasons for using trusts
3.
The different types of trust
4.
Trust fundamentals
Taxation of Trusts - General Principles
5.
General overview
6.
Tax on trust income
7.
Tax on trust capital gains
8.
Inheritance tax and trusts
9.
The relevant property regime
10.
Summary of the taxation of trusts
Inheritance Tax Planning
11.
Anti-avoidance
12.
Lifetime planning with cash and investments
13.
Lump sum inheritance tax plans
14.
Trusts and the GAAR
15.
Family investment companies as an alternative to trusts
International Aspects
16.
Offshore trusts
17.
Excluded property trusts
Wills, Probate and Powers of Attorney
18.
Using trusts in wills
19.
Trusts and deeds of variation
20.
Trusts to avoid probate
21.
Lasting powers of attorney and trusts
Trusts to Provide Financial Protection on Death
22.
Trusts of life assurance protection plans
23.
Relevant life policies/trusts
Investments
24.
Trustee investment strategies
25.
Single premium bonds held in trust
Pensions
26.
Death benefits under registered pension schemes
27.
By-pass trusts
28.
Qualifying non-UK pension schemes (QNUPS)
Trusts and the Private Business
29.
Trusts for business protection and succession
30.
Shares in the family private trading company
Trusts for Residential Property
31.
Principal private residence
32.
Other properties
Other Uses of Trusts
33.
Chattels
34.
Asset protection trusts
35.
Trusts to reduce the costs of care
36.
Personal injury trusts
37.
Trusts for the disabled and the vulnerable
Compliance and Administration
38.
Dealing with HMRC – trust income, capital gains and IHT
39.
Beneficial ownership – registration, disclosure, the CRS and FATCA
40.
Money laundering and the Trust Registration Service
41.
Facilitating adviser charging through investments in trust
Glossary
42.
Glossary of trust terms
Appendix - Statutory Instruments
Table of primary legislation
Table of statutory instruments
Index of Cases
General Index
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