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Trusts in Wills & Estate Planning Articles
Trusts in wills and lifetime planning: discretionary trusts, bare trusts, life interest trusts, trustee duties and powers, periodic and exit charges, and HMRC trust registration.
All 48 trusts articles
- New HMRC Trust Registration Rules from 30 June 2026New HMRC rules from 30 June 2026 give executors two years to register trusts created by a will. What has changed, who must register, and the deadlines.30 June 2026 · 5 min read
- Bare Trust for Children UK: A Simple Way to Gift EarlyA bare trust is the simplest trust structure, the beneficiary (the child) is absolutely entitled from the outset; trustees hold only the legal title. 629.9 June 2026 · 5 min read
- Life Insurance Trusts UK: Keep Payouts Out of IHTWriting your life insurance in trust keeps the payout out of your estate for inheritance tax and pays out faster without probate: absolute vs discretionary.9 June 2026 · 4 min read
- Life Interest Trusts UK: Income for Life ExplainedA life interest trust (interest in possession trust) gives the life tenant all income from the fund for life; capital passes to the remaindermen when it ends.9 June 2026 · 4 min read
- Property Trust Wills UK: How the Half-Share Trust WorksA property trust in a will can protect a share of the family home for your children while giving your surviving spouse or partner the right to live there for.9 June 2026 · 4 min read
- Secret Trusts UK: Hidden Gifts in a Will ExplainedHow secret trusts work: fully secret trusts (Ottaway v Norman) and half-secret trusts (Re Keen), the communication rules, and the constructive trust basis.9 June 2026 · 5 min read
- Capital Gains Tax in Trusts UKTrusts pay capital gains tax at 24% on all assets since October 2024. Understand the £1,500 exempt amount, holdover relief, the death step-up and PPR relief.9 June 2026 · 4 min read
- Trustee Retirement UKA trustee can retire with or without a replacement under the Trustee Act 1925. Learn the deed requirements, minimum trustee numbers and the steps to take.9 June 2026 · 4 min read
- Child Trust Fund on Death UK: What Happens to ItWhat happens to a Child Trust Fund when the child or the registered contact dies: who the fund belongs to, and how it is accessed or passed on in the UK.8 June 2026 · 6 min read
- What Happens When a Trustee Dies UK? TrustWhen a trustee dies, the trust does not end; it continues under the surviving trustees. How replacements are appointed and what happens to a sole trustee.8 June 2026 · 6 min read
- Trusts for Grandchildren UK: Best Options ComparedLeaving money directly to minor grandchildren causes problems. This guide explains how to use a trust in your will to pass an inheritance to grandchildren in.8 June 2026 · 5 min read
- What Happens to a Trust When the Settlor Dies UK?A trust does not end when the settlor dies; it continues under the trustees. Replacement if the settlor was trustee; gift with reservation (IHTA 1984 s.102).8 June 2026 · 5 min read
- Disabled Person's Trust in a Will UKA disabled person's trust in a will lets you leave assets to a disabled loved one without affecting their means-tested benefits; favourable tax treatment too.14 May 2026 · 8 min read
- Discretionary Trust in a Will UKA discretionary trust in a will gives trustees flexibility over who inherits and when, protecting vulnerable beneficiaries and managing inheritance tax.13 May 2026 · 10 min read
- Life Interest Trust Wills UK: Protect Home and SpouseA life interest trust in your will lets a surviving spouse stay in the family home for life while ring-fencing your share of it for your children. Full guide.13 May 2026 · 10 min read
- Property Protection Trusts UK: Shield the Family HomeA property protection trust ringfences your share of the family home in your will, giving the survivor a life interest while protecting it from remarriage.13 May 2026 · 9 min read
- Putting Your House in Trust UKPutting your house in trust does not remove it from your estate for inheritance tax if you still live there. The reservation of benefit trap explained.13 May 2026 · 9 min read
- Trusts for Bereaved Minors UK: The s.71A Tax BreaksA trust for a bereaved minor is a statutory will trust for a child who has lost a parent. The s.71A inheritance tax breaks and the age-18 rule explained.13 May 2026 · 7 min read
- Trust Registration Service UK: Who Must RegisterMost express trusts, including will trusts active over two years after death, must register with HMRC's Trust Registration Service; deadlines and penalties.13 May 2026 · 8 min read
- What Is a Trustee? UK Duties, Powers and RisksA trustee manages assets held in a trust for beneficiaries. Learn what a trustee does, their legal duties under the Trustee Act 2000, personal liability.13 May 2026 · 8 min read
- What Is a Will Trust UK? Types, Uses & When You NeedA will trust is a trust created within a will that takes effect on death. Learn its main types, when you need one, and how it protects children and assets.13 May 2026 · 9 min read
- Accumulation and Maintenance Trusts UKHow accumulation and maintenance (A&M) trusts held assets for children and grandchildren until a set age, and the pre-2006 s.71 IHTA 1984 exemption they had. · 9 min read
- Appointment of New Trustees UKHow to appoint new trustees in England and Wales under sections 36 and 41 of the Trustee Act 1925: who holds the power and the deed that records the change.
- bare trust ukbare trust uk. A plain-English guide for England & Wales.
- Charitable and Non-Charitable Purpose Trusts UKNon-charitable purpose trusts, set up for an abstract purpose not identifiable human beneficiaries, are generally void; the Re Denley exception explained. · 9 min read
- Constructive Trusts and Wills UK: When They AriseWhen a partner dies without a will leaving no share of the family home, a common intention constructive trust may be the only remedy; Stack v Dowden explained. · 8 min read
- Declaration of Trust Property UKA declaration of trust records the beneficial shares in a co-owned property, setting out exactly what each owner holds. Why unmarried co-owners need one. · 9 min read
- Deed of Appointment UK: Changing Trust BeneficiariesA deed of appointment is the document trustees use to direct trust assets to beneficiaries: when one is needed, general vs special powers and the tax points. · 8 min read
- Discretionary Trust Periodic Charge UKHow to calculate the 10-year anniversary (periodic) charge on a discretionary trust in England and Wales, the relevant property regime, effective rate. · 10 min read
- Living Trusts UK: Do They Work Like in the US?Living trusts are a popular US estate planning tool, but English law has no direct equivalent; the UK alternatives that avoid probate, and when a trust helps.
- Mutual Wills and the Constructive Trust UKHow mutual wills create a constructive trust that stops the surviving partner revoking their will after the first death, and how this differs from mirror wills. · 9 min read
- Precatory Trusts in a Will UK: Wishes vs DutiesWords like 'I wish' or 'I hope' in a will do not automatically create a trust. How precatory words differ from binding duties, and how to say what you mean.
- Protective Property Trusts UK: Care Fees and Your HomeHow a protective property trust works in a will, its limits around care home fees and deliberate deprivation under the Care Act 2014, and the IHT position. · 8 min read
- Tracing Trust Assets UK: Recovering Misapplied FundsWhen a trustee misapplies trust assets, beneficiaries can trace them into the hands of third parties; how equitable tracing works, with Re Hallett's Estate. · 9 min read
- Trust and Estate Tax Return UKWhen executors and trustees must file an SA900 in England and Wales, how to register with HMRC, income and CGT rules, filing deadlines and the penalties. · 9 min read
- Trust Beneficiary Rights UK: What Beneficiaries Can Demand From TrusteesWhat beneficiaries of a UK trust can demand from trustees: information, accounts, proper administration, and disclosure under Schmidt v Rosewood Trust Ltd.
- Trust Corporations UK: Professional Trustees ExplainedA trust corporation can act as sole executor or sole trustee without a second trustee, satisfying the two-trustee rule under the Law of Property Act 1925. · 8 min read
- Trust for a Disabled Person UKA disabled person's trust under section 89 IHTA 1984 gives favourable inheritance tax, income tax and CGT treatment; who qualifies as disabled and how it works.
- Trusts of Land on Death UK: TOLATA BasicsWhen co-owned property is held as tenants in common and one owner dies, the surviving co-owner and the deceased's estate may have conflicting interests. · 9 min read
- Trustee Act 2000 Investment Powers UKThe Trustee Act 2000 gives trustees a general power of investment like an absolute owner. The standard investment criteria, review duty and advice rules. · 9 min read
- Trustee Delegation UK: What Trustees Can Hand OverWhat trustees can delegate to agents under the Trustee Act 2000 Part IV and the Trustee Delegation Act 1999, the delegable functions and the strict limits. · 8 min read
- Inheritance and Bankruptcy UK: What Creditors Can TakeIf a will beneficiary is bankrupt, their inheritance can be claimed by the trustee in bankruptcy. How to protect a gift and the role of a protective trust.
- Removing a Trustee Through the Court UK: The ProcessWhen a trustee can be removed by court order in England and Wales: the s.41 power, the court's inherent jurisdiction, and the evidence you need to succeed. · 8 min read
- Trustee Duties and Powers UK: The Complete RundownTrustees in England and Wales must comply with the Trustee Act 2000. Learn about the duty of care, investment duties, power to delegate, duty to account.
- Variation of Trusts Act 1958 UKThe Variation of Trusts Act 1958 allows the court to approve variations to trust terms on behalf of minors, unborn beneficiaries, and those lacking capacity. · 9 min read
- Vulnerable Beneficiary Trust UKA vulnerable beneficiary trust (also called a vulnerable person's trust or disabled person's trust) can protect an inheritance for someone with mental illness. · 9 min read
- Will Trust and Divorce UKDoes divorce affect a trust set up in your will? Learn how section 18A applies, what happens to a life interest for a former spouse and the steps to take next. · 8 min read
- Will Trusts for Minor Children UK: Protecting Inheritances for Under-18sAssets left to children under 18 are automatically held on trust. Here is how will trusts for minors work in England and Wales.
Self-help information only. Articles on this blog are for general informational purposes and do not constitute legal advice. WillSafe UK is not a firm of solicitors. For complex estates, blended families, business assets or foreign property, please speak to a qualified solicitor.