{"id":1672,"date":"2025-06-03T13:00:00","date_gmt":"2025-06-03T12:00:00","guid":{"rendered":"https:\/\/ctt-group.co.uk\/tax-trust\/?p=1672"},"modified":"2025-06-02T15:39:57","modified_gmt":"2025-06-02T14:39:57","slug":"trust-tax-101-inheritance-tax-on-trusts","status":"publish","type":"post","link":"https:\/\/ctt-group.co.uk\/tax-trust\/trust-tax-101-inheritance-tax-on-trusts\/","title":{"rendered":"Trust Tax 101: Inheritance Tax on Trusts"},"content":{"rendered":"
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Curious about the tax regimes on different trusts? Unsure which planning solutions are the most tax-efficient for your clients? CTT\u2019s Technical Director Spencer Tattam has the answers.<\/p>\n

IHT: life and death<\/h4>\n

Most clients think of IHT as the tax that\u2019s paid when we die; but that\u2019s not the only time IHT comes into play. It\u2019s something that needs to be considered when putting lifetime planning in place for clients, especially when the aim is to mitigate IHT risks.<\/p>\n

There are three occasions when a client\u2019s IHT liabilities need to be considered:<\/p>\n