5 articles tagged with Discretionary Trust.
The difference between a bare trust and a discretionary trust for passing money to children in 2026/27 — control, tax treatment, and the age-18 access problem, compared side by side.
Discretionary trusts face an inheritance tax charge every 10 years, plus exit charges when assets leave the trust. Here's how the periodic charge is calculated for 2026/27.
Writing a life insurance policy in trust keeps the payout outside your estate for Inheritance Tax and speeds up payment to your family. Discretionary vs bare trust, setup mistakes, and worked examples.
Holding property in a discretionary or bare trust has major tax implications. This guide covers CGT, IHT exit charges, appointment, and the 10-year anniversary charge.
Discretionary trusts pay income tax at 45% above a GBP 1,000 standard rate band. Beneficiaries can reclaim tax if they are basic-rate payers. Full 2026/27 rules inside.