A wide range of useful guides to help you support your clients.
We have designed our trust range to offer tax-planning and wealth preservation solutions. The choice of trust will depend on the individual's financial and family circumstances.
Our trusts are available on an absolute or discretionary basis. The choice of trust will depend on the individual's financial and family circumstances, and the amount of control that the individual wishes the trustees to have.
For those who wish to make a gift but require a regular fixed income stream from the trust.
For those considering a discounted gift trust who currently hold a Friends Provident International offshore bond, our discounted gift trust deed for existing policies may be suitable.
For those who wish to make outright gifts.
A Discretionary Loan Trust is suitable for UK domiciled individuals who are unwilling or unable to give up access to capital, but who wish to mitigate IHT. The Loan Trust is created by transferring a lump sum to the trustees in the form of an interest free loan repayable on demand. The settlor is excluded from benefiting from any growth on the bond. The settlor retains access to his original capital in the form of loan payments, whilst all growth on the bond is immediately outside his estate. The beneficiaries can be changed at any time.
This discretionary trust gives the settlor full access to the trust fund. The remaining trust fund is held for the benefit of the settlor’s family or named potential beneficiaries.
A revisionary interest trust, which allows investors to make an Inheritance Tax (IHT) effective gift whilst retaining access to a series of future capital entitlements.
Gives the settlor full access to the trust fund. The trust fund is held for the benefit of the settlor’s family.
For use by non UK domiciled individuals who may become deemed domicile in the future.