Pilot Trusts - Common Uses & Recent Developments

Introduction

This webinar will explore pilot trusts and their common uses in current practice.

It will also provide a topical update on recent developments in the context of tax and estate planning.

What You Will Learn

This webinar will cover the following:

• What is a pilot trust?
• The Impact of the Trust Registration Service (‘TRS’) on pilot trusts
• What are the common uses of pilot trusts and TRS considerations?
• What is the tax treatment of pilot trusts?
• What are the recent topical issues/changes around the use of pilot trusts?
  • Anti-avoidance/Rysaffe case/FA 2015 (no.2)
  • Case law review for 2023
• Modern use of pilot trusts v other vehicles for tax planning
• What changes may be on the horizon that may impact the use of pilot trusts?