Articles
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Trust registration: a quiet reset
Read the article: Trust registration: a quiet resetThe Trust Registration Service rules changed on 30 June 2026. Some trusts can now come off the register, executors get a two-year window, and a group of offshore structures is newly in scope.
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Inheritance tax: the state of the nation
Read the article: Inheritance tax: the state of the nationThe £2.5m BPR/APR cap, the pension changes coming in April 2027, and a nil rate band frozen until 2030 — trusts are the thread running through all three, and worth revisiting now.
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Blended families – why updating your will is crucial
Read the article: Blended families – why updating your will is crucialBlended families are more common than ever, and with that comes a host of new considerations when it comes to inheritance. A recent article in the Telegraph highlighted a cautionary tale: a woman believed her mother’s property abroad was meant to pass to her and her brother, only to discover that, legally, everything went to…
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Why are Discretionary Trusts so popular?
Read the article: Why are Discretionary Trusts so popular?Discretionary trusts are the most popular type of lifetime trust. The popularity of this type of trust is largely due to its flexibility, but it also offers professional advisers and their clients greater options when tax planning. The Flexibility A Discretionary Trust gives its Trustees the power to decide which beneficiaries receive income or capital…
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Understanding Trusts: Key Types and Benefits
Read the article: Understanding Trusts: Key Types and BenefitsWhat is a trust? There is no legal definition of ‘trust’. A trust is not a legal person but, rather, a relationship. The people involved with the trust are known as the following: settlor trustees beneficiaries The settlor provides the property for the trust (known as ‘settling’ property into trust). The trustees then hold the…
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Understanding Lasting Power of Attorney (LPA)
Read the article: Understanding Lasting Power of Attorney (LPA)A lasting power of attorney (LPA) lets someone you trust make decisions on your behalf if you’re ever unable to. Here’s how the two types of LPA work, and what to consider when choosing your attorneys
