This special guide tells you everything you need to know about Trusts in relation to property and includes strategies on how trusts can be used to secure the future of property assets and minimise taxes.
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1. What Is A Trust?
1.1 Why Set Up A Trust?1.2 How A Trust Is Created1.3 The New 'Trust Register'1.4 The Principal Roles1.5 The Different Types Of Trust
2. Using Trusts To Minimise Income Tax
2.1 The Income Tax Charge2.2 The Income Tax Charges On 'Discretionary' Trusts2.3 Mortgages/Loan Interest2.4 Income Tax Advantages And Disadvantages Of Each Type Of Trust
3. Using Trusts To Minimise Capital Gains Tax
3.1 The CGT Charge3.2 Amount Payable And Date3.3 Planning To Reduce The CGT Bill3.4 CGT On The Cessation Of A Trust3.5 A Problem Linked To Principal Private Residence Relief (PPR)
4. Using Trusts To Minimise Inheritance Tax (Part 1)
4.1 Qualifying Interest In Possession Trusts4.2 'Discretionary' Trusts4.3 The IHT Charge
5. Using Trusts To Minimise Inheritance Tax (Part 2)
5.1 ‘Nil Rate Band (‘NRB’) Discretionary’ Trust5.2 IHT Planning On Death-Use Of A NRB 'Discretionary' Will Trust With Main Residence
5.3 The 'Residence Nil Rate Band' ('RNRB')5.4 Agricultural Property Relief And Business Property Relief - Interaction With Trusts5.5 The Basics Of Each Relief5.6 Differences Between The Two Reliefs5.7 Problems With Residential Farm Property5.8 Trusts And Development Land5.9 Clawback5.10 The Impact Of BPR
6. Trusts And Minors
6.1 Creation Of ‘Exempt’ Trusts6.2 The 'Settlement Rules'6.3 Trusts For Bereaved Minors6.4 ‘Age 18 To 25’ Trusts