The Rysaffe case is often referred to within trust planning. It demonstrates that there are various ways of using multiple trusts in order to achieve effective trust planning.This article sets out the key Rysaffe principles and gives you example scenarios that you can use with your clients.

The aim of this article is to explain how deeds of variation can be used to alter the position of a deceased person’s estate and how to register a deed of variation with HM Revenue & Customs (HMRC) in the UK.