United Kingdom: Trusts

This form of trust has been available for many years and is referred to in the legislation as a disabled person's trust. They can be a very valuable tool for parents or guardians who...

The draft Finance Bill for 2025-26 was published on 21 July. In this article, we set out the key inheritance tax (IHT) measures in relation to agricultural and business assets included in the bill.

As we enter a new academic year there's lots that schools and trusts need to do to prepare. That's why we've brought together a range of support, guidance and tools to help you handle everything...

The UK government brought the Register of Overseas Entities (Protection and Trusts) (Amendment) Regulations 2025 into law on 24 February.

There was a time when moving to the United States was all the rage. One could not hop on a plane fast enough. Nowadays, the topic of relocation from one country to another is still part of civilized conversation...

Family Offices Comparative Guide for the jurisdiction of United Kingdom, check out our comparative guides section to compare across multiple countries.

High standards from the Pensions Regulator have driven the rise of DC master trusts, now covering 84% of DC or hybrid scheme members. Master trusts offer cost savings and regulatory relief for employers and trustees, though they must ensure member interests are upheld during transfers.

In this video, Mara Monte outlines how the UK's changes to the non-dom regime will impact those who are deemed domicile or long term resident settlors of trusts.

Major reforms to Scottish trust law are on their way following the Trusts and Succession (Scotland) Act 2024 receiving royal assent in January.