Trust Tax Fundamentals 2026: Introduction to Trusts
With Matthew Hardy
1 hour 30 minutes CPD
Explore how trusts are created, the legal principles that underpin them, key roles, trust types and the trust taxation framework.
Explore how trusts are created, the legal principles that underpin them, key roles, trust types and the trust taxation framework.
In this session, we cover:
Introduction to the case study
How did trusts come to be?
Legal nature of trusts
What is a trust?
Requirements for a trust at law
Key components and concepts
The trust deed
Role of Settlor
Role of Trustee
Residency of trusts
Types of trusts
Brief introduction to the taxation framework for trust income