Trust investments

Trustees acquiring investments in the UK, US or elsewhere need to understand the tax consequences of their investments, particularly where there may be an impact on the settlor or beneficiaries of the trust.

We can advise on

  • the relevant consequences, including any tax reporting requirements for the trustees, settlor and beneficiaries;
  • whether any tax leakage can be improved with appropriate structuring;
  • the tax consequences and structuring associated with income generated and eventual sale.

The rules in both the UK and the US have changed significantly in recent years and it is therefore important to take upfront advice before acquiring new investments.  In addition, existing trust investments should be reviewed periodically to confirm whether they are appropriate from a tax perspective, and that any compliance obligations are being met.

We can also advise on the acquisition of investments in other jurisdictions, calling on the expertise of member firms in the Andersen Global association.