Our technical team in the press

Kirsten Morgan draws out key changes in the TRS registration process  coming later this year and highlights the need for  timely CRBOT registration.  

Published: April 2026

Shoaib Ahmed suggests that advisers who have been delaying IHT planning for pension funds until April 2027 should now reconsider, as delaying action could cause potential detriment.

Published: March 2026

Shoaib Ahmed delves into some technicalities of Discounted Gift Trusts and Flexible Reversionary Trusts and where one might be more suited to a client's circumstances than the other. 

Published: March 2026

Kirsten Morgan takes us through key tax year end opportunities for your clients. 

Published: February 2026

Les Cameron shares a timely reminder of the tax advantages of marriage or civil partnerships.

Published: February 2026

Neil Macleod looks at the common questions when it comes to making the most of pension tax rleief 

Published: January 2026

Neil Macleod looks at the factors to consider if you're trying to split investment bond gains over multiple tax years to make sure you get the outcome you expect. 

Published: January 2026

Neil Macleod looks at how the changes announced in the Autumn Budget will affect the taxation of discretionary trusts and what that means for trustee investment. 

Published: December 2025

Neil Macleod looks at how making sure a bond is set up with the correct life/lives assured (or none at all) can improve tax efficiency for clients trying to pass on wealth using trusts. 

Published: October 2025

Les Cameron takes a look at the top 10 question from M&G's recent pension and IHT planning webinar. 

Published: September 2025

Mark Devlin looks at the impact of the IHT changes announced at the Autumn Budget of 2024. . Annuitisation and whole of life have been mooted as a possible answer., will this be the case?

Published: September 2025

Mark Devlin looks at the interraction of tax relief andthe annual allowance, delving into the main rules that need to be factored in. 

Published: June 2025

Barrie Dawson looks at updates to form IHT423 and some of the wider planning considerations to ensure Personal Respresentatives will have access to funds to settle an IHT liability on time.

Published: 30 May 2025

Barrie Dawson covers the ten of the most common questions asked of the M&G Technical Team around Discounted Gift Trusts.

Published: 28 May 2025

Neil MacLeod looks at the benefits and pitfalls when transferring ownership of a bond by deed of assignment. 

Published: 15 April 2025

Mark Devlin (and others) looks at the planning that may be better cnducted at the start of the tax year, rather than at the end. 

Published: 3 April 2025

Neil MacLeod looks at the window of opportunity in retirement when it comes to crystallising your bond gains. 

Published: 27 March 2025

Les Cameron looks at some of the wider planning issues facing planners due to the proposed introduction of pensions into the IHT net. 

Published: 25 February 2025

Les Cameron looks at some of the immediate actions that need to be considered arising from the government's plan to bring pensions into the IHT net. 

Published: 10 February 2025

Les Cameron looks at some of the immediate actions that need to be considered arising from the government's plan to bring pensions into the IHT net. 

Published: 10 February 2025

Mark Devlin looks at the changes to pensions and Inheritance Tax, comparing the currend tax treatment against how it's likely to work from 2027.

Published: 29 January 2025

Barrie Dawson looks at the use of Loan Trusts in IHT planning and tackles two common questions asked, with an example.

Published: 28 January 2025

Les Cameron looks at pensions as intergenrational wealth transfer vehicles before the Autumn Budget 2024 and what the consultation tells us on what they may look like going forwards. 

Published: 20 January 2025.

Neil MacLeod looks at how the normal expenditure out of income exemption could prove useful in light of the proposals to bring more pensions into the IHT net. 

Published: 26 November 2024

Les Cameron looks at how the chaging tax landscape has seen the rising appeal of insurance bonds in the run up to the first post election Labour budget.

Published: 22 October 2024

Neil MacLeod looks at the different factors that need to be incorporated into the periodic charge calculation for discretionary trusts. 

Published: 12 September 2024

Neil MacLeod answers the five most common questions when it come to the marriage allowance.

Published: 24 September 2024

Neil MacLeod looks at how loan trusts are dealt with on death in terms of how it is taxed and adminstered. 

Published: 24 May 2024

Barrie Dawson looks at the issues with oral trusts when it comes to gifting to grandchildren via their parents.

Published: 28 March 2024

Les Cameron looks at what advisers need to think about before April as we near the abolition of the LTA. 

Published: 5 February 2024

Barrie Dawson explains what to consider when setting up a discounted gift trust for a client wanting to minimise IHT bills.

Published: 17 January 2024

Les Cameron explores the practical use of the Rysaffe principle in todays financial planning landscape.

Published: 21 November 2023

Les Cameron looks at the ins and outs of the taxationof bare trusts. Including those that may look bare but are in fact not bare. 

Published: 26 September 2023

Barrie Dawson takes a look at probate and how to ensure your assets arrive at the right place on your death. 

Published: 26 September 2023

Barrie Dawson takes a look at the use of bare trusts for adult beneficiaries. 

Published: 29 June 2023

Barrie Dawson takes a look at the probems receiving an inheritance creates for those on means tested benefits.

Published: 29 November 2022

Neil MacLeod looks at the processes involved for appointing, retiring or, removing trustees as well as what to do where a trustee loses mental capacity or dies. 

Published: 28 July 2022

Les Cameron looks at the evolution of pension tax relief and celebrates the 21st birthday of non earners being able to pay £3,600 into a pension, and examples of where it can benefit. 

Published: 13 April 2022

Graeme Robb looks at how trusts and BPR can figure in a client's IHT planning strategy.

Published: 10 March 2022

Neil MacLeod takes a look at the taxation of bereaved minor's trusts in a short case study.

Published: 23 March 2021

Barrie Dawson looks at the practicalities of investing death in service lump sums for minors.

Published: 07 December 2020

Barrie Dawson looks at the the joint tenancy rules of insurance bonds and their suitability for probate planning.

Published: 10 August 2020

Neil MacLeod looks at how a Discounted Gift Trusts can be used to meet a couples income requirements and also some of the things to consider when setting one up. 

Published: 27 April 2020