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Trust and inheritance tax planning

These articles relate to the following Aviva product lines: retirement products, protection products.

Discounted gift trust underwriting

How the value of the discount is calculated and different approaches taken to obtain and use medical evidence

Nil rate band planning

Effecting suitable will planning arrangements to save inheritance tax

Reporting chargeable lifetime transfers

An overview of the reporting requirements to report chargeable transfers to HMRC

Will planning

The importance of making a will and a review of will planning ideas to save tax

Equity release and inheritance tax

Considerations when valuing jointly owned assets that are subject to an equity release loan for inheritance tax purposes

Bare trusts for minors - taxation of life policy gains

This article looks at how HMRC treats gains on life assurance policies held under bare trusts for minors.

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WA01357 01/2018