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Financial Planning with Trusts 2025-26

Financial Planning with Trusts 2025-26

Author: John Woolley; Marcia Banner
Publisher: Claritax Books
ISBN: 9781917167185

Previous Edition ISBN: 9781917167086
Published In: October 2025
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

HKD 1,862.00

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Description
Contents

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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.

About the authors

Abbreviatiions

Preface

First Principles

Introduction

Reasons for using trusts

The different types of trust

Trust fundamentals

Taxation of Trusts - General Principles

General overview

Tax on trust income

Tax on trust capital gains

Inheritance tax and trusts

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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