UK Trusts - Tax and Tax Planning


This course examines in some depth a range of income tax, CGT and IHT planning possibilities for UK trusts and their beneficiaries. Particular attention will be given to the legislation in F(No2)A 2015 which seeks to put a stop to the IHT advantages of pilot trusts. The tax treatment of dividends received by discretionary trusts following the changes brought in by FA 2016 will also be considered, as will the impact of the new domicile rules in FA 2017.


The course will cover:

  • Interest in possession trusts
  • The FA 2006 regime
  • Accumulation and maintenance trusts
  • Discretionary trusts
  • The impact of the new domicile rules
  • The end of the road for pilot trusts?
  • Accumulations of income and FA 2014
  • Matrimonial settlements – are they affected by FA 2006?
  • Other tax planning ideas
  • Illustrations of IHT charges on discretionary trusts

Who should attend?

Practitioners who advise UK-resident individuals and their trusts on personal tax matters.


Robert Jamieson


Tuesday 12 June 2018 1.30 PM - 3.30 PM


Sindlesham Court, Wokingham

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To book a course please email us at or call us on 0116 258 1224.