The use of discretionary trusts have declined in recent years because spouses and civil partnerships can now leave their nil rate band, that is their tax free amount, to each other tax efficiently. This is known as the transferable nil rate band.
That said, discretionary trusts are still the most flexible form of trust to provide for loved ones and continue to be popular tax planning vehicles providing the value of the assets held within the trust is a specified amount and/or attracts certain taxable reliefs such as business or agricultural property relief.
Discretionary trusts are taxed under a set of rules known as the relevant property regime. During the currency of the trust tax may arise when payments are made to beneficiaries and upon each 10 year anniversary of the trust. However, careful planning when setting up the trust can avoid such tax charges.
For anything further, one of our specialists would be delighted to meet you either in our office or in your own home to talk through your requirements and answer any questions. Please contact us at any time.
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Forced Blood Transfusion and the High Court`s Inherent Jurisdiction.
In Cumbria, Northumberland, Tyne and Wear NHS Foundation Trust & Anor v QF [2026] the High Court considered whether a hospital could lawfully administer a life-saving blood transfusion under s.63 MHA to a patient who was objecting? The court examined the interface between MHA and the MCA and concluded that in cases where compulsory treatment under the MHA raises exceptional issues and no effective means of challenge exists, the inherent jurisdiction can function as a safeguard.
https://tinyurl.com/23hehe4c
#BloodTransfusion
Sep 11
![Forced Blood Transfusion and the High Court's Inherent Jurisdiction.
In Cumbria, Northumberland, Tyne and Wear NHS Foundation Trust & Anor v QF [2026] the High Court considered whether a hospital could lawfully administer a life-saving blood transfusion under s.63 MHA to a patient who was objecting? The court examined the interface between MHA and the MCA and concluded that in cases where compulsory treatment under the MHA raises exceptional issues and no effective means of challenge exists, the inherent jurisdiction can function as a safeguard.
https://tinyurl.com/23hehe4c
#BloodTransfusion](https://sintons.co.uk/wp-content/plugins/instagram-feed-pro/img/placeholder.png)
The first wave of post-AGNI reported decisions is here.
In AR (Whether restrictions amount to a deprivation of liberty) [2026] the court found that extensive restrictions in a supported living placement did not amount to a deprivation of liberty, offering an early glimpse into the post-Cheshire West landscape following the Supreme Court`s decision in AGNI.
https://tinyurl.com/yv2uzjhe
#DeprivationofLiberty
Sep 10
Join Sintons & Institute of Registered Case Managers for "Planning Futures, Learning From Practice" — an evening exploring regulation, duty of care vs funding decisions, and real-world insight for case management professionals.
Register: https://tinyurl.com/yhm8d9cw
#CaseManagement #IRCM
Sep 10
67% of people in the UK don`t have a Will, or theirs is outdated. Without one, the law decides who inherits — not you.
A Will isn`t about wealth. It`s about making your wishes clear https://tinyurl.com/4unbsmfs
#EstatePlanning #Wills #LegalAdvice
Sep 10
Congratulations to Annabelle Lee, Caitlin Edwards and Jamie-Lee Nixon on qualifying as solicitors.
The three newly-qualified solicitors will join the Corporate, Court of Protection and Employment teams respectively after completing their training contracts.
🔗 https://tinyurl.com/4pdr59j2
#Solicitors #NewlyQualified #LegalCareers
Sep 9
Discover how AI is reshaping recovery at "The Future of Neurorehabilitation" — exploring adaptive therapy, VR and predictive models.
🔗 https://tinyurl.com/3tw26m96
#Neurorehabilitation #AI #Rehabilitation #Sintons #York
Sep 9
