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Trusts & Estates
A trust is essentially a fund of assets controlled by two or more people, called ‘trustees’ for the benefit of beneficiaries on terms specified by the trust deed or will. Trustees can also be beneficiaries. There are a number of different types of trust but even from their earliest days they have been used to protect vulnerable people and to save tax.
In spite of the changes made to the Inheritance Tax treatment of trusts in 2006, they remain the vehicle of choice for tax planning.