The value of investments can go down as well as up, and the investor could get back less than was paid in. Laws and tax rules may change in the future. Personal circumstances and where the investor lives in the UK will also have an impact on tax treatment.

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Absolute trusts

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.



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30 CPD minutes

Certificate

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.


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60 CPD minutes

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Discretionary trusts

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.


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60 CPD minutes

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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.


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60 CPD minutes

Certificate

Loan trusts

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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90 CPD minutes

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