And trusts

Disclaimer (compared)

Discretionary trust

Discretionary will trust, compared to

Double death

Foreign domiciliary

From child to surviving spouse

From parent to grandparents


Government review

HMRC guidance

Income tax (no effect for)

Into trust (tax implications)

Joint tenancy interests and variations

Legal formalities

Main residence nil rate band


On first death

PRs may decline to participate

PRs may elect on behalf of deceased beneficiary

PRs, need to advise of

PRs, parties to

Reasons for

Tax effects, CGT and IHT

Tax planning

Trust registration requirement