Tax

The Tax Implications of Family Trusts in 2026

Sarah Mitchell · 7 March 2026 · 9 min read

Relevant property trusts attract an entry charge, periodic ten-year charges and exit charges. The arithmetic is unforgiving where trustees have not tracked historic transfers.

Recent residence-based reforms have changed the analysis for settlors previously relying on domicile, and several long-standing structures now merit review.

Tax should never be the only driver of a trust decision, but a structure that fails on tax rarely survives family scrutiny either.

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