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    Fixed or Flexible Discounted Gift Trusts

    Find out which Discounted Gift Trust is right for your clients.

    Why choose Scottish Widows Trusts?

    We aim to provide flexibility by offering a choice of fixed or flexible trusts, single or joint settlor investment. We also provide a protector option with our flexible trusts as well as a wide range of support material to provide you and your clients with continued support throughout the lifetime of the trust.

    Benefits of Discounted Gift & Income Trusts

    • The potential to reduce inheritance tax liabilities whilst aiming to provide an income for life (subject to sufficient capital remaining).
    • Choice of Flexible (Discretionary) or Fixed (Absolute) Trust.
    • Trustees aren't locked into a particular investment or product provider.
    • Our basis for calculating potential discount has been agreed with HMRC.
    • Wide range of investment funds.
    • RDR friendly product charging options.
    • Choice of underwriting options including full and concurrent underwriting.
    • Ability to set up the Trust with an existing policy.
    • Comprehensive range of supporting material and expert technical support.

    Fixed or flexible trust?

    Trust basis
    Client suitability
    Product information

    Fixed Discounted Gift Trust

    For a fixed interest (absolute) basis.

    Suitable for clients who have:

    • already decided how any remaining capital should be distributed
    • are certain who they want as beneficiaries
    • want to take advantage of the potentially exempt transfer regime.

    Overview, features and benefits 
     

    All literature

    Flexible Discounted Gift Trust

    For a flexible (discretionary) basis.

    Suitable for clients who want to:

    • decide how any remaining capital should be distributed
    • option to make changes to beneficiaries
    • protector option to add an extra level of control.

    Overview, features and benefits
     

    All literature

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