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The information on this website is for information purposes only. Whilst considerable care has been taken to ensure the information contained within this website is accurate and up to date, no warranty is given as to the accuracy or completeness of any information and no liability is accepted for any errors or omissions in such information. All products referred to on this website are subject to change without notice.

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Knowledge Direct Knowledge Direct Technical planning

Mechanics of a flexible carve out trust

Mechanics of a flexible carve out trust

A flexible carve out trust

We often are asked to explain what a ‘carve-out’ trust is. This is a trust which separates out different interests (or rights), some of which are generally held absolutely for the settlor of the trust and some of which are held on settlement for the beneficiaries (where the settlor is excluded from benefitting).
We often are asked to explain what a ‘carve-out’ trust is. This is a trust which separates out different interests (or rights), some of which are generally held absolutely for the settlor of the trust and some of which are held on settlement for the beneficiaries (where the settlor is excluded from benefitting).
An explanation of carve-out trusts.


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Consultation - IHT on UK property

Consultation - IHT on UK property

IHT on UK property

The UK Treasury issued a consultation paper outlining changes to the inheritance tax (IHT) treatment of UK property held within offshore structures on Friday 19 August 2016. Changes will apply from 6 April 2017.
The UK Treasury issued a consultation paper outlining changes to the inheritance tax (IHT) treatment of UK property held within offshore structures on Friday 19 August 2016. Changes will apply from 6 April 2017.
Consultation paper outlining changes to the IHT on UK property.


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Income tax considerations for pensions

Income tax considerations for pensions

Income tax and pensions

Income paid from a UK pension fund will be paid under the Pay-As-You-Earn (PAYE) regime meaning this will be paid after tax has been deducted. This taxation can depend on when and how the withdrawal is being made.
Income paid from a UK pension fund will be paid under the Pay-As-You-Earn (PAYE) regime meaning this will be paid after tax has been deducted. This taxation can depend on when and how the withdrawal is being made.
Taxation of pension income needs consideration when crystallising.


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Considerations of recycling

Considerations of recycling

Considerations of recycling

What is considered recycling? What about the consequences of recycling? This article will look at what recycling is, what can happen if recycling takes place and how to avoid recycling.
What is considered recycling? What about the consequences of recycling? This article will look at what recycling is, what can happen if recycling takes place and how to avoid recycling.
What is considered recycling and what are the consequences?


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Normal expenditure out of income

Normal expenditure out of income

Normal spending from income

This article explains the inheritance tax planning benefits of making regular gifts out of income. This article assumes that you are familiar with the basic workings of inheritance tax.
This article explains the inheritance tax planning benefits of making regular gifts out of income. This article assumes that you are familiar with the basic workings of inheritance tax.
IHT planning benefits of making regular gifts out of income.


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Creating a lasting power of attorney

Creating a lasting power of attorney

A lasting power of attorney

Execution, creation and revocation of a lasting power of attorney in England and Wales; and whether an attorney can make gifts or act as a trustee on behalf of the donor.
Execution, creation and revocation of a lasting power of attorney in England and Wales; and whether an attorney can make gifts or act as a trustee on behalf of the donor.
Execution, creation and revocation of a lasting power of attorney.


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Discretionary trust taxation

Discretionary trust taxation

Discretionary trust taxation

This article explains the UK inheritance tax treatment of a discretionary trusts or a trust which is subject to the relevant property regime.
This article explains the UK inheritance tax treatment of a discretionary trusts or a trust which is subject to the relevant property regime.
UK IHT treatment of a discretionary trust


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UK IHT and chargeable lifetime transfers

UK IHT and chargeable lifetime transfers

Chargeable lifetime transfer

This article aims to explain the inheritance tax reporting requirements that are now in place and what this means for Old Mutual International’s trusts.
This article aims to explain the inheritance tax reporting requirements that are now in place and what this means for Old Mutual International’s trusts.
What IHT reporting means for Old Mutual International’s trusts


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Protector powers for Old Mutual International trusts

Protector powers for Old Mutual International trusts

Protector powers

This article aims to detail the powers and duties given to a protector under our Old Mutual International, Old Mutual International Trust Company, Old Mutual International Ireland and Old Mutual Wealth (UK)’s Trusts. It also explains how protectors can be added, changed or removed from the trusts.
This article aims to detail the powers and duties given to a protector under our Old Mutual International, Old Mutual International Trust Company, Old Mutual International Ireland and Old Mutual Wealth (UK)’s Trusts. It also explains how protectors can be added, changed or removed from the trusts.
Old Mutual International trusts - the protector's powers and duties


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UK taxation of offshore bonds, part 3

UK taxation of offshore bonds, part 3

UK tax on offshore bond pt 3

This article explains how personal portfolio bond taxation interacts with other UK chargeable events.
This article explains how personal portfolio bond taxation interacts with other UK chargeable events.
Personal portfolio bond taxation and other UK chargeable events.


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