Bare trusts ― overview

Produced by a Tolley Trusts and Inheritance Tax expert

Trusts and Inheritance Tax

Guidance

Bare trusts are sometimes used for tax planning and this sub-topic explains the inheritance tax, income tax and capital gains tax consequences of using a bare trust. This sub-topic also includes a general overview of all aspects of trust taxation.

Taxation of trusts ― introduction

The Taxation of trusts ― introduction guidance note explains the different interests that a beneficiary can

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