global
GLOBAL
GLOBAL
en-GLOBAL
global_noInvestor_classes
noInvestor
noInvestor
en
en

Taxation of UK trusts: an overview

Our trust taxation summary for details on how inheritance tax, capital gains tax and income tax apply to trusts.

Key Takeaways

  • Understanding the fundamentals of trust taxation
  • How each type of trust is taxed differently
  • How inheritance tax, capital gains tax and income tax apply to trusts
In this summary, we answer some common questions and outline how inheritance tax, capital gains tax and income tax apply to trusts.
Download our trust taxation summary for details on how inheritance tax, capital gains tax and income tax apply to trusts.
20
unstructured

Download PDF

PDF

Taxation of UK trusts: an overview

Key topics

Risk Disclaimer

This content is directed only to persons having professional experience in matters relating to personal investment (investment professionals) and should not be distributed to anybody else. It has been prepared for general information purposes only. It does not constitute advice (whether investment, legal, regulatory, tax or otherwise) provided by Columbia Threadneedle Management Limited. Certain content in this document is based on our own reading of legislation, regulation, or guidance issued by a government or regulatory authority, as at the date of publication, which is subject to ongoing change. Tax treatment is based upon individual circumstances. Columbia Threadneedle Management Limited gives no warranty or representation, whether express or implied, that such content is up to date, complete, or accurate.

Investment professionals in receipt of this document should not rely on any of its content. They remain solely responsible for advising their underlying clients in accordance with their own legal and/or regulatory obligations and for taking their own independent advice as they determine is necessary.

To the extent lawful, Columbia Threadneedle Management Limited excludes all responsibility and associated liability for any loss or damage suffered by any recipient of this document who chooses to rely on its content, whether occurring in contract, tort (including negligence), breach of statutory duty, or otherwise, even if foreseeable.

Legal and regulatory disclosures

For professional clients and/or qualified investors only

Nothing on this website is, or is intended to be, an offer, advice, or an invitation to buy or sell any investments, in any jurisdiction where, or to anyone whom it would be unlawful to do so. Please read our full terms and conditions before proceeding further with any investment product referred to on this website. This website may not be suitable for everyone, and if you are at all unsure whether an investment product referenced on this website will meet your individual needs, please seek professional advice before proceeding further with such product. I have read and accept the terms and conditions and cookie policy of this site.