Trusts in focus: Why advisers are rethinking estate planning ahead of the 2026 IHT changes (IFA Magazine)

With major Inheritance Tax (IHT) reforms approaching and increasing client focus on estate planning, trusts have once again moved to centre stage.

In an article for IFA Magazine, Niamh Austin, a Solicitor in the Tax & Trusts team, examines why trust planning has accelerated in recent months, how forthcoming changes to APR and BPR are shaping client behaviour, and outlines practical guidance on the key technical factors advisers should consider before recommending a trust structure.

Niamh quotes "Trusts are a good way to remove assets from a client’s estate where they do not want to make an outright gift. Lifetime giving can ultimately reduce the inheritance tax on death, especially those made more than seven years before death as these transfers become exempt."

Read the full article here.