With recent changes to capital gains tax rates reaching up to 24% and the CGT annual exemption frozen at just £3,000, many clients are looking for tax-efficient ways to structure their investments.

In his latest 'Technically speaking' session for the Paraplanners' Assembly, Utmost's Steve Sayer explores how offshore bonds and trust structures work together – offering inheritance tax planning options that provide flexibility for clients who want to be prepared for the 'what ifs' of life.

Packed with helpful examples and case studies

Steve brings the options to life with a series of examples of different trust arrangements and how they can be combined.

He’ll show you how discounted gift trusts can provide an immediate reduction in estate value, how loan trusts offer capital access, and why reversionary interest trusts might help hesitant clients take their first steps with inheritance tax planning.

The session includes a detailed case study showing how married clients in their sixties, with £3.5 million in assets, could use multiple trust structures to meet their annual income needs all while reducing their inheritance tax liability.

What's more, you'll learn about the planning opportunities that come with non-UK long term residence status and how offshore bonds can keep assets outside the UK inheritance tax net.

And to round off his session, Steve shares a decision-tree approach that you’re bound to find useful when you’re weighing up client needs.

Grab a copy of Steve’s slides - plus a certificate for your CPD

Slides: trusts and offshore bonds - options for IHT

Then make sure to take our quick quiz to receive a certificate for your CPD:

CPD: Take the quiz to receive your certificate

Other useful links

Steve mentions Utmost's conversion guide for discounted gift trusts. You can download it here:

Discounted gift trust: conversion guide (May 2025)

Fancy watching this Assembly instead? Then visit the event page at the Paraplanners' Assembly website:

Technically speaking: Trusts and offshore bonds - options for IHT planning

You can find all our previous technical sessions with Utmost here:

Utmost x Paraplanners' Assembly: all our previous sessions

And don't forget to take a look at Utmost's Technical Academy webinar series too.

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