Trusts CPD modules
Browse our free learning modules on Trusts
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This module covers how and why absolute trusts are created, a beneficiary’s right to the trust fund, as well as the taxation of the gift and trust assets for IHT, CGT and income tax – including the ‘parental settlement’ rule.
Interest in possession trusts
This module covers the reasons for creating an IIP trust, the difference between lifetime trusts and those created on the settlor’s death and a beneficiary’s right to income or capital. It also explains the taxation of the gift and trust assets for IHT, CGT and income tax.
This module covers the benefits of creating a discretionary trust, IHT implications both initially and during the life of the trust and also the income and capital gains tax of gifts into the trust and on the trust assets.
Discounted Gift Trusts
This module covers how DGTs are created, the use of single or joint settlor plans, trust investments, loan repayments and the treatment of any outstanding loan during the settlor’s life and on their death.
This module explains how loan trusts are created, the setting up of the trust investment, how loan repayments can be made, as well as the treatment of any outstanding loan during the settlor’s life and on their death.
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Any reference to legislation and tax is based on our understanding of United Kingdom law and HM Revenue & Customs practice at the date of production. These may be subject to change in the future. Tax rates and reliefs may be altered. The value of tax reliefs to the investor depends on their financial circumstances. No guarantees are given regarding the effectiveness of any arrangements entered into on the basis of these comments.