Generic trust & assignment documents

  • A guide to investment for trustees

    This guide is designed to highlight some key aspects of investment for trustees.

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  • A simple trust glossary

    This is a glossary to cover terms that are widely used in relation to trusts.

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  • Chargeable events for assignments relating to divorce court or dissolution orders

    This document outlines HMRC requirements for chargeable events reporting following divorce.

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  • Deed appointing additional trustees

    Document for appointing extra trustees to an existing trust arrangement.

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  • Finance act 2009 changes - removal of personal allowance for 2010/11 tax year

    This document provides information about the changes brought in with the Finance Act in 2009.

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  • Financial planning health check - opportunities for advice in 2011

    This document, published at the beginning of 2011, provides information and suggestions about opportunites for advice in 2011.

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  • Guide to completing trusts

    This document is a guide to completing trusts for life policies.

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  • Helping you choose a suitable trust for inheritance tax planning

    A trust is one way you can reduce your inheritance tax (IHT) bill and this document provides information to help you choose a suitable trust for this purpose.

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  • Illustrative double cross option agreement - for plans in trust

    This agreement is for use where individuals in a firm wish to ensure that all participators have the option to buy/sell shares on death or in the event of diagnosis of total permanent disability or a critical illness.

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  • Illustrative double cross option agreement - for plans not written in trust

    This agreement is for use where individuals in a firm wish to ensure that all participators have the option to buy/sell shares on death or in the event of diagnosis of total permanent disability or a critical illness.

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  • Illustrative single cross option agreement - for plans in trust

    This agreement is for use where individuals in a firm wish to ensure that only the individual whose life is assured has the option to sell his/her shares in the firm in the event of diagnosis of critical illness or total permanent disability but they all have the option to buy/sell on death.

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  • Illustrative single cross option agreement - for plans not written in trust

    This agreement is for use where individuals in a firm wish to ensure that only the individual whose life is assured has the option to sell his/her shares in the firm in the event of diagnosis of critical illness or total permanent disability but they all have the option to buy/sell on death.

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  • Managing pre 22 March 2006 interest in possession and accumulation and maintenance trusts

    This document outlines the legislation affecting pre 22 March 2006 trusts introduced in Finance Act 2006.

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  • Normal expenditure - draft letter to donee

    This document is provided as a draft to help advisers and their clients document their use of the normal expenditure out of income exemption.

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  • Notes for the completion of form IHT400

    These notes can be used as guidance for personal representatives completing form IHT400.

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  • Rysaffe reasons why

    This document suggests some of the reasons why you may have recommended multiple Skandia/Royal Skandia Trusts which you may wish to incorporate within your recommendation letters.

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  • Skandia retained interest trust reasons why

    This document suggests some of the reasons that you may wish to incorporate within your recommendation letters.

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  • Transitional serial interest draft letter of wishes

    This document is provided as a draft for consideration by the settlor'/settlors' legal advisers.

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  • Your guide to UK inheritance tax and trusts

    This guide is designed to give you a basic understanding of inheritance tax and how you could reduce your inheritance tax liability in order to pass on as much wealth as possible.

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