The Flexible Loan Trust is suitable for clients
- Whose estate is likely to be liable to inheritance tax (IHT) on death, even if maximum use is made of exemptions, reliefs and the nil rate band
- Who are unable or unwilling to make outright gifts, as they need (or may need) access to their original capital
- Who have a lump sum available for investment
- Who are willing to forego access to future growth on their investment
- Who want any investment growth to fall outside their taxable estate from day one
- Who want flexibility and an element of continued control over the ultimate distribution of any growth on their capital
- Who are prepared to accept the possibility of reporting obligations and tax charges which apply under the relevant property regime for IHT purposes
Features & benefits
Not for your client?
Take a look at our other Trust options.
- The investment will be made by the trustees of the Flexible Loan Trust
- This trust is designed for use with the Investment Bond
View fund performance, fund prices and fund factsheets
Literature
Download application forms, key features, adviser and client guides from our Flexible Loan Trust literature.
Tools and calculators
Our online tools and calculators can help you make clear recommendations, including reports to support your recommendations and an audit trail for compliance purposes
