Help trustee clients manage the impact of periodic charges

Business property relief an increasingly popular measure

clock • 6 min read

With periodic charges moving up the agenda for trustees, writes Simon Ruthers, now could be a good time to look at how business property relief can enhance your advice proposition

For advisers in the estate planning market, 22 March 2006 will always be remembered as the date the landscape for trust-based planning significantly changed. Prior to this, the periodic and exit charges of the relevant property regime had been limited to discretionary trusts. In the March 2006 Budget, however, the relevant property regime was extended to include other types of trust, including interest in possession trusts. The changes were wide-reaching, with only bare trusts, together with those that conferred an immediate post death interest and those for certain vulnerable beneficiar...

To continue reading this article...

Join Professional Adviser for free

  • Unlimited access to real-time news, industry insights and market intelligence
  • Stay ahead of the curve with spotlights on emerging trends and technologies
  • Receive breaking news stories straight to your inbox in the daily newsletters
  • Make smart business decisions with the latest developments in regulation, investing retirement and protection
  • Members-only access to the editor’s weekly Friday commentary
  • Be the first to hear about our events and awards programmes

Join

 

Already a Professional Adviser member?

Login

More on Tax planning

Reliable Returns: Foreign equity returns and the growing significance of operational leakage

Reliable Returns: Foreign equity returns and the growing significance of operational leakage

'The strategic case for foreign equity exposure remains compelling'

Steven Everard
clock 27 March 2026 • 4 min read
HMRC apologises for complaints delays

HMRC apologises for complaints delays

Taxpayers face long waits

Laura Miller
clock 26 March 2026 • 2 min read
Majority of UK adults oblivious to pensions IHT change - research

Majority of UK adults oblivious to pensions IHT change - research

Standard Life research finds 89% have little or no awareness about upcoming IHT pension changes

Martin Richmond
clock 24 March 2026 • 3 min read