The Rules on Low Income Trusts and Estates [2024]

Webinar Details

Available now

Expires after 90 days

Professor Lesley King

CPD Hours: 1

£35.00

From our LAW2024 Online W&P Autumn package, this 1 hour session presented by Professor Lesley King looks the rules on low income trusts and estates.

The changes to the rules introduced in 2024/25 applying to low income trusts and estates are significant. In some cases there is a simplification But in others this is not the case. There are winners and losers. This session will look at:

  • The position before 6 April 2024.
  • The current rules
  • Implications for PRs and beneficiaries of estates
  • Implications for trustees and beneficiaries of trusts with a right to income
  • Implications for trustees and beneficiaries of trusts without a right to income.

After this session you will be able to advise on the effect of the new rules.

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