The Trust Registration Service received a flurry of filings last January, the most recent period for which data is available.

AJ Bell worked with Technical Connection to develop the trust deeds that are designed to give advisers access to flexible, ...

Discretionary beneficiaries are individuals or entities eligible for trust, insurance, or retirement distributions based on conditions set by the grantor. Learn their role and impact.

AJ Bell Investcentre has launched a discretionary loan trust aimed at advisers supporting clients with inheritance tax (IHT) and estate planning needs.

Until recently, there was a fair amount of comfort amongst practitioners that, when structured correctly, utilizing a tax reimbursement clause for a grantor trust did not produce any negative U.S.

A discretionary trust is a type of trust that can be established on behalf of one or more beneficiaries. The trustee who oversees the trust can use their discretion in determining when and how trust ...

Grace is Money editor at Which?, on the hunt for ways to help people save with smart tips, deals and hacks. She was named Personal Finance Journalist of the Year 2025. Trusts are legal entities that ...