Trust and inheritance tax planning

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

Lifetime planning

Discounted gift trust underwriting

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

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Nil rate band planning

Effecting suitable will planning arrangements to save inheritance tax

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Reporting chargeable lifetime transfers

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

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Will planning

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

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Post death planning

Equity release and inheritance tax

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

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Trust planning solutions

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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Pensions and retirement

Articles to assist with client conversations for pre-retirement accumulation, retirement solutions and death benefits.

Investments and tax

Articles to assist with client conversations for personal, business and non-profit organisations.

Protection planning

Articles to assist with client conversations for protection planning.