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Deconstructing the Discounted Gift Trust

15 May 25 3 min read

Inheritance Tax continues to be a hot topic so its important to consider all available options when creating a strategy to mitigate it. Discounted Gift Trusts are a useful tool which provide the opportunity to reduce the value of an estate while providing a regular payment stream for the settlor. However, this ability to “kill two birds with one stone” leads to a trust structure that is often misunderstood and misrepresented. 

Neil Macleod (Senior Technical Manager, M&G Wealth)

They examine the mechanics of the discounted gift trust, the factors to consider when recommending one, and the pitfalls to watch out for.

90 minute video (approximately)     I     Structured CPD accredited by CII and CISI 

Learning outcomes

By the end of this session, you will be able to:

  • Explain how a discounted gift trust is structured and how they are set up.
  • Describe the initial and ongoing IHT implications of setting up a discounted gift trust.
  • Explain how the chargeable event regime applies to investment bonds held in discounted gift trusts.
  • Identify clients who could benefit from using a discounted gift trust as part of their IHT planning strategy.

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15th May 2025 at 10 am

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