A FLIT arises when a beneficiary, normally a surviving spouse, is given a life interest in the assets contained in the estate.
In this next instalment we thought it would be useful to look at the bereaved minors and bereaved young person’s trusts which are both very common trusts.
Our last article looked at Property Protection Trusts. Today’s article looks at a Discretionary Trust. Let’s take a closer look at what this trust is. A discretionary trust is a type of trust where the trustees are given complete discretion to pay or apply the income or capital of the assets for the benefit of...
The Estate Planner’s Toolkit has developed a Nil-Rate Band Discretionary Trust package to help you explain them to your clients.
The Property Protection Trust is one of the most common trusts used in wills. In this article, you'll learn about the PPT and how it is used.
Welcome to the fourth in a new series of articles from the SWW Technical Team; Common Questions in our Inbox. Following on from our look at property protection trusts, this instalment will be about one of the other common will trusts – discretionary trusts. A discretionary trust is a type of trust where the trustees are...
In this instalment of Common Questions let’s talk about the Property Protection Trust (PPT) and the residence nil rate band (RNRB).
In this instalment of 'In CASE you missed it...' we take a look at the recent case of F v R [EWCOP 49 2022].
A tragically common occurrence is one where a testator has a dependant that is vulnerable in nature. This is where VPTs come in to to save the day.
Trust registration is nothing new. Please see the following article for our latest update on the new Trust Registration Service (TRS).
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