https://protrustconsulting.co.uk/ 2026-10-05T22:03:07+00:00 https://protrustconsulting.co.uk/will-i-avoid-inheritance-tax-iht-on-my-estate-because-i-moved-to-a-country-such-as-australia/ 2024-08-13T10:04:35+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2024/06/Will-I-avoid-Inheritance-Tax-on-my-estate-because-I-moved-to-a-country-such-as-Australia.jpgWill I avoid Inheritance Tax (IHT) on my estate because I moved to a country such as Australia? https://protrustconsulting.co.uk/wp-content/uploads/2024/06/Will-I-avoid-Inheritance-Tax-on-my-estate-because-I-moved-to-a-country-such-as-Australia.jpgWill I avoid Inheritance Tax (IHT) on my estate because I moved to a country such as Australia? https://protrustconsulting.co.uk/robert-cartmell-explores-whether-inheritance-tax-should-be-abolished/ 2024-08-13T10:46:36+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2023/10/Robert-Cartmell-Inheritance-Tax-should-be-abolished.jpgHow do you retire from your role as Trustee? How do you appoint a suitable replacement? by Robert Cartmell https://protrustconsulting.co.uk/wp-content/uploads/2023/10/Robert-Cartmell-Inheritance-Tax-should-be-abolished.jpgHow do you retire from your role as Trustee? How do you appoint a suitable replacement? by Robert Cartmell https://protrustconsulting.co.uk/budget-autumn-2024-the-iht-impact-on-estate-planning/ 2024-11-04T11:52:58+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2024/11/ProTrust-Consulting-the-IHT-impact-on-Estate-Planning.jpgProTrust Consulting The IHT impact on Estate Planning https://protrustconsulting.co.uk/wp-content/uploads/2024/11/ProTrust-Consulting-the-IHT-impact-on-Estate-Planning.jpgProTrust Consulting The IHT impact on Estate Planning https://protrustconsulting.co.uk/lifetime-or-living-trusts/ 2024-12-09T15:31:28+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2024/12/ProTrust-Consulting-Lifetime-or-Living-Trusts.jpgLifetime (or ‘Living’) Trusts https://protrustconsulting.co.uk/wp-content/uploads/2024/12/ProTrust-Consulting-Lifetime-or-Living-Trusts.jpgLifetime (or ‘Living’) Trusts https://protrustconsulting.co.uk/second-marriages-blended-families-and-wills-is-everyone-you-love-protected/ 2026-09-30T15:54:08+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2026/09/5-Reasons-Estate-Planning-second-marriages.jpgImage: Second Marriages, Blended Families and Wills: Is Everyone You Love Protected Photo by Samantha Gades on Unsplash https://protrustconsulting.co.uk/wp-content/uploads/2025/12/Rob-Pic-150x150.jpgRobert Cartmell – Founder & Senior Consultant https://protrustconsulting.co.uk/robert-cartmell-explores-the-relatively-unknown-14-yr-rule-period-which-can-apply-to-lifetime-gifts-instead-of-the-usual-7-years-for-inheritance-tax-purposes/ 2024-08-13T10:07:27+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2024/06/Robert-Cartmell-explores-the-relatively-unknown-14-yr-rule.jpg https://protrustconsulting.co.uk/data:image/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271200%27%20height%3D%27800%27%20viewBox%3D%270%200%201200%20800%27%3E%3Crect%20width%3D%271200%27%20height%3D%27800%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3ERobert Cartmell explores the relatively unknown “14 yr rule” period which can apply to lifetime gifts instead of the usual 7 years for Inheritance Tax purposes https://protrustconsulting.co.uk/how-to-sell-a-property-that-is-subject-to-a-trust/ 2024-08-13T10:08:01+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2024/08/ProTrust-Consulting-How-to-Sell-a-Property-that-is-subject-to-a-Trust.jpgProTrust Consulting How to Sell a Property that is subject to a Trust https://protrustconsulting.co.uk/wp-content/uploads/2024/08/ProTrust-Consulting-How-to-Sell-a-Property-that-is-subject-to-a-Trust.jpgProTrust Consulting How to Sell a Property that is subject to a Trust by Robert Cartmell https://protrustconsulting.co.uk/robert-cartmell-explores-the-reasons-and-process-of-lodging-a-caveat-at-the-probate-registry/ 2024-08-13T10:11:29+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2024/02/Robert-Cartmell-the-reasons-and-process-of-lodging-a-Caveat-at-the-Probate-Registry.jpgRobert Cartmell explores the reasons and process of lodging a “Caveat” at the Probate Registry https://protrustconsulting.co.uk/wp-content/uploads/2024/02/Robert-Cartmell-the-reasons-and-process-of-lodging-a-Caveat-at-the-Probate-Registry.jpgRobert Cartmell explores the reasons and process of lodging a “Caveat” at the Probate Registry https://protrustconsulting.co.uk/robert-cartmell-explores-the-reasons-for-creating-a-business-lasting-power-of-attorney/ 2024-08-13T10:16:13+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2024/01/Robert-Cartmell-the-reasons-for-creating-a-Business-Lasting-Power-of-Attorney-1.jpg https://protrustconsulting.co.uk/data:image/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271200%27%20height%3D%27800%27%20viewBox%3D%270%200%201200%20800%27%3E%3Crect%20width%3D%271200%27%20height%3D%27800%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3ERobert Cartmell explores the reasons for creating a “Business Lasting Power of Attorney” https://protrustconsulting.co.uk/robert-cartmell-explores-the-reasons-for-filing-notices-under-section-27-of-the-trustee-act/ 2024-08-13T10:20:44+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2024/01/filing-notices-under-Section-27-of-the-Trustee-Act.jpgRobert Cartmell explores the reasons for filing notices under Section 27 of the Trustee Act https://protrustconsulting.co.uk/wp-content/uploads/2024/01/filing-notices-under-Section-27-of-the-Trustee-Act.jpgRobert Cartmell explores the reasons for filing notices under Section 27 of the Trustee Act https://protrustconsulting.co.uk/robert-cartmell-explores-the-idea-of-making-a-digital-legacy/ 2024-08-13T10:31:32+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2023/12/Robert-Cartmell-explores-the-idea-of-making-a-Digital-Legacy.jpgRobert Cartmell explores the idea of making a ‘Digital Legacy’ https://protrustconsulting.co.uk/wp-content/uploads/2023/12/Robert-Cartmell-explores-the-idea-of-making-a-Digital-Legacy.jpgRobert Cartmell explores the idea of making a ‘Digital Legacy’ https://protrustconsulting.co.uk/robert-cartmell-explores-whether-a-living-trust-is-better-than-a-will-trust/ 2024-08-13T10:42:33+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2023/11/Robert-Cartmell-living-trust-vs-will-trust.jpg https://protrustconsulting.co.uk/wp-content/uploads/2023/11/Robert-Cartmell-living-trust-vs-will-trust.jpgRobert Cartmell explores whether a ‘Living Trust’ is better than a ‘Will Trust’ https://protrustconsulting.co.uk/how-do-you-retire-from-your-role-as-trustee-how-do-you-appoint-a-suitable-replacement-by-robert-cartmell/ 2024-08-13T10:51:16+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2023/09/Robert-Cartmell-How-do-you-retire-from-your-role-as-Trustee.jpgHow do you retire from your role as Trustee? How do you appoint a suitable replacement? by Robert Cartmell https://protrustconsulting.co.uk/data:image/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%271106%27%20height%3D%27829%27%20viewBox%3D%270%200%201106%20829%27%3E%3Crect%20width%3D%271106%27%20height%3D%27829%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3EHow do you retire from your role as Trustee? How do you appoint a suitable replacement? by Robert Cartmell https://protrustconsulting.co.uk/robert-cartmells-top-5-tips-for-efficient-probate-administration/ 2024-08-13T10:55:31+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2023/08/Robert-Cartmells-top-5-tips-for-efficient-Probate-administration.jpgRobert Cartmell’s top 5 tips for efficient Probate administration https://protrustconsulting.co.uk/wp-content/uploads/2023/08/Robert-Cartmells-top-5-tips-for-efficient-Probate-administration.jpgImage: Robert Cartmell’s top 5 tips for efficient Probate administration https://protrustconsulting.co.uk/protrust-consulting-services-by-robert-cartmell/ 2025-03-11T10:51:07+00:00 https://protrustconsulting.co.uk/executor-duties/ 2025-03-11T10:57:19+00:00 https://protrustconsulting.co.uk/why-use-trusts-with-wills-by-robert-cartmell/ 2025-03-11T10:54:54+00:00 https://protrustconsulting.co.uk/court-of-protection-video-june-2024/ 2025-03-11T10:57:57+00:00 https://protrustconsulting.co.uk/introduction-to-lasting-powers-of-attorney/ 2025-03-11T10:55:52+00:00 https://protrustconsulting.co.uk/what-is-estate-planning-2024/ 2025-03-11T10:58:13+00:00 https://protrustconsulting.co.uk/a-review-plan-for-your-wills-trusts-lpas/ 2025-03-11T10:57:01+00:00 https://protrustconsulting.co.uk/protrust-consulting-announces-team-expansion-strengthening-its-collective-expertise-for-2026/ 2026-01-26T15:55:09+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2026/01/ProTrust-Consulting-team-2.jpg https://protrustconsulting.co.uk/good-trust-management/ 2025-03-11T10:57:38+00:00 https://protrustconsulting.co.uk/free-wills-and-estate-planning-surgeries-wendover-library/ 2026-03-01T16:58:02+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2026/02/ProTrust-Consulting-Wendover-Arm-Canal-Halton.jpgImage: ProTrust Consulting Free Wills and Estate Planning Surgeries – Wendover Library https://protrustconsulting.co.uk/probate-fees-are-increasing-again-what-you-need-to-know/ 2026-07-28T10:24:54+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2026/07/ProTrust-Consulting-probate-fees-inceasing.jpgImage: Probate Fees 2026 | Government Probate Application Fee Increase Explained ProTrust Consulting https://protrustconsulting.co.uk/lifetime-property-trusts/ 2025-03-11T10:58:32+00:00 https://protrustconsulting.co.uk/a-personal-injury-trust/ 2025-06-05T08:46:25+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2025/03/A-personal-injury-Trust-ProTrust-Consulting.jpgA personal injury Trust ProTrust Consulting https://protrustconsulting.co.uk/wp-content/uploads/2025/03/A-personal-injury-Trust-ProTrust-Consulting.jpgA personal injury Trust ProTrust Consulting https://protrustconsulting.co.uk/what-are-the-main-types-of-trust-used-with-wills-or-gift-making/ 2025-06-05T08:51:41+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2025/06/Trust-ProTrust-Consulting-Trust-used-with-Wills-or-gift-making.jpgImage: What are the main types of Trust used with Wills or gift making? ProTrust Consulting https://protrustconsulting.co.uk/wp-content/uploads/2025/06/Trust-ProTrust-Consulting-Trust-used-with-Wills-or-gift-making.jpgImage: What are the main types of Trust used with Wills or gift making? ProTrust Consulting https://protrustconsulting.co.uk/tenants-in-common-and-joint-tenants/ 2025-06-13T10:57:38+00:00 https://protrustconsulting.co.uk/tenants-in-common-and-joint-tenants-what-are-the-differences/ 2025-06-13T10:59:02+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2025/06/ProTrust-Consulting-Tenants-in-Common-and-Joint-Tenants.jpgImage: Tenants in Common and Joint Tenants (what are the differences)? ProTrust Consulting https://protrustconsulting.co.uk/wp-content/uploads/2025/06/ProTrust-Consulting-Tenants-in-Common-and-Joint-Tenants.jpgImage: Tenants in Common and Joint Tenants (what are the differences)? ProTrust Consulting https://protrustconsulting.co.uk/the-types-of-trust/ 2025-06-13T11:02:11+00:00 https://protrustconsulting.co.uk/living-trusts/ 2026-03-09T16:25:56+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2026/03/ProTrust-Consulting-living-trusts-article.jpgLiving trusts https://protrustconsulting.co.uk/what-is-probate-and-how-does-it-work/ 2026-05-13T11:31:46+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2026/05/ProTrust-Consulting-What-is-Probate-and-How-Does-it-Work.jpgImage: What is Probate and How Does Probate Work https://protrustconsulting.co.uk/trust-registration-service-trs/ 2026-05-27T15:08:15+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2026/05/ProTrust-Consulting-Trust-registration-service.jpg https://protrustconsulting.co.uk/trust-or-outright-gift-which-is-better-for-estate-planning/ 2026-06-16T08:07:19+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2026/06/ProTrust-Consulting-Trust-or-outright-gift.jpgA common question we are asked in Estate Planning is whether it is better to place an asset into a trust or give it directly to beneficiaries during your lifetime. For example, parents may consider giving a second property to their children in the hope of reducing the value of their estate for Inheritance Tax (IHT) purposes. While both options can be effective, each has advantages and disadvantages that should be carefully considered. Option 1: Outright Gifting An outright gift involves transferring ownership of an asset directly to a beneficiary. Advantages Simple and straightforward to implement. The beneficiary becomes the legal owner immediately. If the donor survives for seven years after making the gift and retains no benefit from the asset, it will generally fall outside their estate for IHT purposes. Reduces the value of the donor's estate immediately. Disadvantages The donor loses all control over the asset. The gift cannot usually be reversed. If the donor dies within seven years, the gift may still be subject to IHT. If the donor continues to benefit from the asset (for example, living in a gifted property rent free), it may remain within their estate for tax purposes under the "gift with reservation of benefit" rules. The asset becomes exposed to the beneficiary's financial difficulties, creditors, bankruptcy, or divorce proceedings. Option 2: Gifting into Trust A trust is a legal arrangement where assets are held and managed by trustees for the benefit of chosen beneficiaries. Advantages The donor can retain a degree of control by acting as a trustee. Trustees can decide when and how beneficiaries receive assets. Assets can be protected for vulnerable beneficiaries. Trusts may help preserve means tested state benefits. Trust assets can offer protection against divorce claims, creditors, and care fee assessments. Assets can be kept outside a beneficiary's own estate for future IHT planning. Certain transfers may qualify for Capital Gains Tax hold over relief. Disadvantages Trusts are more complex to establish and administer. There are often legal, tax, and ongoing administration costs. Trustees have continuing responsibilities and reporting obligations. Assets must be formally transferred into the trust. Which Option Is Right? The choice depends on your objectives. If your priority is simplicity and removing assets from your estate, an outright gift may be appropriate. However, this comes with a complete loss of control and leaves the asset exposed to the beneficiary's personal circumstances. If you wish to retain control, protect beneficiaries, or provide greater flexibility over how assets are passed on, a trust may be the more suitable solution, despite the additional complexity and cost. For further information regarding Estate Planning, please contact us for an initial discussion, where we would be happy to advise. https://protrustconsulting.co.uk/when-does-a-discretionary-trust-created-by-a-deed-of-variation-actually-commence/ 2026-07-20T11:29:44+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2026/07/ProTrust-Consulting-deed-of-variation.jpgImage: When does a discretionary trust created by a Deed of Variation actually commence? ProTrust Consulting https://protrustconsulting.co.uk/5-reasons-estate-planning-isnt-just-for-the-wealthy/ 2026-09-30T15:53:45+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2026/09/5-Reasons-Estate-Planning-Isnt-Just-for-the-Wealthy-scaled.jpgImage: 5 Reasons Estate Planning Isn’t Just for the Wealthy https://protrustconsulting.co.uk/wp-content/uploads/2025/12/Rob-Pic-150x150.jpgRobert Cartmell – Founder & Senior Consultant https://protrustconsulting.co.uk/5-life-events-that-should-make-you-review-your-will/ 2026-09-30T15:54:33+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2026/08/ProTrust-Consulting-life-events-to-make-you-change-your-will-scaled.jpgImage: 5 Life Events That Should Make You Review Your Will https://protrustconsulting.co.uk/wp-content/uploads/2025/12/Rob-Pic-150x150.jpgRobert Cartmell – Founder & Senior Consultant https://protrustconsulting.co.uk/when-should-parents-consider-setting-up-a-trust-for-their-children/ 2026-09-30T15:56:38+00:00 https://protrustconsulting.co.uk/wp-content/uploads/2026/07/ProTrust-Consulting-Setting-Up-a-Trust-for-Children.pngImage: When Should Parents Consider Setting Up a Trust for Their Children? https://protrustconsulting.co.uk/wp-content/uploads/2025/12/Rob-Pic-150x150.jpgRobert Cartmell – Founder & Senior Consultant