bare trust

Jeremy Passmore illustrates the benefits of a trust where ownership for tax lies with the beneficiary

Mark Green discusses the role of parental settlement rules in tax planning

In the second of a two-part insight into bare and discretionary trusts, Jeremy Pearson explores potential inheritance tax charges

Helen Morrissey talks to industry specialists about the importance of estate planning and what advisers can do to raise awareness of the need to make adequate provision

In the first of a two-part series, Jeremy Pearson weighs up the pros and cons of using bare and discretionary trusts

A draft trust designed to avoid Isle of Man probate and Inheritance Tax issues associated with life assurance policies has been launched by Scottish Life International.