The Standard Gift Trust

Estate Planning Helpline

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  • Used for inheritance tax planning
  • Used to settle assets where there is not a CGT liability
  • If there is a CGT liability as a result of a transfer, then the liability must be paid
  • Falls under the relevant property regime

 Most Common Uses

  • Gift of cash for a property purchase (with the property purchased in trust)
  • Gift (as well as a loan) to allow for a purchase in trust of a property worth more than the tax free allowance
  • Gift of cash which can then be loaned out of the trust
  • Gift of cash which can then be invested within the trust