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May’s Technical Briefing

How to make an exit – Discretionary Trust

Discretionary trusts are an increasingly popular solution for inheritance tax planning, and an understanding of the tax regime for these trusts is crucial.  One factor to consider is the exit charge that accrues when capital leaves the trust.

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The IHT Net

With the nil rate band now frozen at £325,000, more individuals will increasingly fall into the IHT net.

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Choosing the most appropriate annuity

It is important to consider the various types of annuities available, to ensure you select the one that suits you best.

Click here to download pfc Choosing the most appropriate annuity