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Trusts 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 45 trusts articles
- New HMRC Trust Registration Rules from 30 June 2026New HMRC rules from 30 June 2026 give executors 2 years to register trusts created by a will.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 IHTPlacing a life insurance policy in trust means the death benefit is paid directly to the trust beneficiaries.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 the right to all income from the trust fund for their lifetime.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 ExplainedA secret trust allows a testator to make a gift in a will on terms that are communicated privately and never appear in the will itself.9 June 2026 · 5 min read
- Child Trust Fund on Death UK: What Happens to ItIf a Child Trust Fund (CTF) holder dies before age 18, the fund passes to their estate.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, if any.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?When a settlor dies, the trust does not end, it continues under the trustees. If the settlor was also a trustee, a replacement trustee is needed.8 June 2026 · 5 min read
- Disabled Person's Trust in a Will UKA disabled person's trust (dpt) in a will lets you leave assets to a disabled loved one without affecting their means-tested benefits.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 a will lets a surviving spouse stay in the family home while ring-fencing your share for your children.13 May 2026 · 10 min read
- Property Protection Trusts UK: Shield the Family HomeA property protection trust (ppt) is a will trust that ringfences your share of the family home on death, protecting it from a survivor's remarriage.13 May 2026 · 9 min read
- Putting Your House in Trust UKPutting your house in trust does not automatically remove it from your estate for IHT if you still live there.13 May 2026 · 9 min read
- Trusts for Bereaved Minors UK: The s.71A Tax BreaksA trust for a bereaved minor (tbm) is a statutory trust in a will for a child who has lost a parent.13 May 2026 · 7 min read
- Trust Registration Service UK: Who Must RegisterMost express trusts, including will trusts, must register with HMRC's TRS. Who must register, the process and penalties. England and Wales 2026.13 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.13 May 2026 · 9 min read
- Accumulation and Maintenance Trusts UKComplete guide to accumulation and maintenance trusts in England and Wales. 71D IHTA 1984, and key planning points for parents and grandparents. · 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, what triggers it.
- bare trust ukbare trust uk. A plain-English guide for England & Wales.
- Charitable and Non-Charitable Purpose Trusts UKPurpose trusts, trusts for an abstract purpose rather than identifiable human beneficiaries, are generally void in English law. · 9 min read
- Constructive Trusts and Wills UK: When They AriseWhen a partner dies without a will and leaves no share of the family home, a constructive trust claim may be the only remedy. · 8 min read
- Declaration of Trust Property UKA declaration of trust sets out the beneficial ownership of co-owned property, what share each owner actually holds. · 9 min read
- Deed of Appointment UK: Changing Trust BeneficiariesA deed of appointment is the formal document by which trustees exercise a power of appointment to direct trust assets to beneficiaries. · 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 they do not exist in English law in the same form.
- Mutual Wills and the Constructive Trust UKMutual wills create a constructive trust that prevents the surviving partner from revoking their will after the first death. · 9 min read
- Precatory Trusts in a Will UK: Wishes vs DutiesWords like 'I wish', 'I hope', 'I desire' in a will do not automatically create a trust.
- Protective Property Trusts UK: Care Fees and Your HomeWhat a protective property trust (property protection trust) does, how it differs from a nil-rate band discretionary trust, the care home fee planning limitation, and when HMRC challenges the arrangement. · 8 min read
- Tracing Trust Assets UK: Recovering Misapplied FundsWhen trust assets are misapplied, beneficiaries can follow them into the hands of third parties using the law of tracing. · 9 min read
- Trust and Estate Tax Return UKWhen a trust or estate needs to file an SA900 tax return in England and Wales, who is responsible, how to register with HMRC, deadlines, penalties. · 9 min read
- Trust Beneficiary Rights UK: What Beneficiaries Can Demand From TrusteesBeneficiaries of UK trusts have important rights: to information, to accounts, to compel proper administration, and potentially to wind up the trust.
- Trust Corporations UK: Professional Trustees ExplainedA trust corporation can act as sole executor or sole trustee without the need for a second trustee, overcoming the two-trustee rule. · 8 min read
- Trust for a Disabled Person UKA disabled person's trust under section 89 IHTA 1984 provides significant IHT and CGT advantages when leaving assets to a disabled beneficiary.
- 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 equivalent to an absolute owner's. · 9 min read
- Trustee Delegation UK: What Trustees Can Hand OverTrustees can delegate certain functions to agents, but must follow the rules in the Trustee Act 2000 and Trustee Delegation Act 1999. · 8 min read
- Inheritance and Bankruptcy UK: What Creditors Can TakeIf a will beneficiary is bankrupt, their inheritance can be claimed by their trustee in bankruptcy.
- Removing a Trustee Through the Court UK: The Process41 or its inherent jurisdiction where the trustee's continued appointment is harmful to the trust. · 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 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.