If a will leaves a gift to minor children or stepchildren conditional upon them attaining the age of 25 years or earlier (but later than 18 years) this will create an 18 – 25 Trust. These trusts have special treatment for inheritance tax purposes so that they are exempt from the 10 year anniversary charges which arise under the relevant property regime. Such trusts can be created on any date providing that it is a trust for the benefit of a person under the age of 25 years and at least one of the beneficiary’s parents has died.
It is, therefore, usual for such trusts to be created under the will of the deceased parent however they can also be created under the Criminal Injuries Compensation Scheme and Victims of Overseas Terrorism Compensation Scheme. Some trusts created before 22nd of March 2006 (whether during lifetime or on death) may also qualify.
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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Latest News
20 years. Thousands of ideas. Countless improvements to health and care across the North East and North Cumbria.
We`re proud to sponsor the 20th Bright Ideas in Health Awards — a true milestone for a programme that`s shone a light on innovation since 2003.
Got a bright idea? Entries close 11:59pm, Friday 27 November 2026.
🔗 https://brightideasinhealth.org.uk/
#BIHA20
Oct 9
We were proud to sponsor the first ever CBIT`s Got Talent in Sheffield, raising £9,258 for the Child Brain Injury Trust.
Thank you to co-sponsor Maggie Sargent & Associates, the performers, and everyone who came along. Plans are already under way for an encore next yea👏
Read more - https://tinyurl.com/ynbswynf
#CBITsGotTalent #ChildBrainInjuryTrust #Sheffield #Fundraising #BrainInjury #CharityEvent
Oct 9
Think you know your stuff? Join Sintons` Trainees for our Fundraising Quiz Night at Shearer`s Bar, St James` Park on 12th Nov.
Quiz, raffle & games, all in aid of @stoswaldsuk and our Trainee Challenge.
🎟️ £12.50pp or £70 per table of 6.
#SintonsTrainees #QuizNight #Newcastle #StOswaldsHospice
Oct 8
Employment Law E-Bulletin 104 is out:
🔷Individuals can be liable for failure to make reasonable adjustments
🔷Vicarious liability doesn`t transfer under TUPE
🔷Govt response on union rights statement duty
https://tinyurl.com/2v3mc2u7
#EmploymentLaw #HR #TUPE
Oct 8
The Building Safety Levy is now in force for certain residential projects in England, but standard form contracts like JCT D&B 2024 don`t yet deal with it.
Are your contracts ready? Make sure they cover who provides the levy information and who pays.
https://tinyurl.com/2p9pbscv
#BuildingSafetyLevy #Construction #BuildingSafety #ConstructionLaw #Contracts
Oct 7
Join us on 11th November for our seminar: When Trauma Shapes the Narrative – understanding and working with PTSD
We`ll look at how PTSD develops after significant trauma, its impact on rehabilitation in a medico-legal context, and evidence-based treatments including Trauma Focused CBT and EMDR.
Led by Craig Thompson, CBT Therapist at Talking House North East, and Barry Lehane RGN, LLM., Case Manager at Empowering U
📍 Sintons, The Cube, Newcastle
🕓 Arrival 4.00pm | Seminar 4.30pm
Book your place - https://tinyurl.com/zd3tk254
Nicki Waugh hashtag#PTSD hashtag#Trauma hashtag#EMDR hashtag#Newcastle
Oct 7
