IHT

A new incentive for charitable legacies which also qualifies for tax relief has prompted The Society of Trust and Estate Practitioners (STEP) to draft a model clause.

Matthew Stephens discusses how recent changes brought in by the Finance Act can bring estate planning benefits and lessen the impact of inheritance tax.

Paul Thompson, tax & estate planning consultant at Canada Life, explains how a Discounted Gift Trust can be a highly IHT-efficient planning tool.

The government's new e-petition website has caused a stir since it was launched early this month.

Skandia Ireland has launched a discounted gift trust (DGT) and a loan trust which it said can help UK clients mitigate inheritance tax liability.

A transformation in the pension environment has been long promised, and now it seems many key changes are in the process of being delivered.

Peter Turley highlights ten things advisers need to know about home reversions.

Lucy Foster discusses how investing in the Enterprise Investment Scheme can benefit wealthy clients' retirement planning

Paul Thompson, tax & estate planning consultant at Canada Life, examines the normal expenditure out of income exemption.

Having been told by international advisers that almost half of all trust cases written are used to mitigate IHT, Skandia has responded with the launch of its Limited Liability Loan Trust for personal trustees.