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Life Interest

A life interest trust is also known as an interest in possession trust or IIPT. Under an IIPT a beneficiary is entitled to the income of the trust for life (or some shorter period). When that interest ends, the trust fund passes to identified beneficiaries.

An example of an IIPT would be a trust where the person who creates the trust's son is entitled to the trust income for life and, on his death, the trust fund passes to the son's children.

It is important to consider all of the legal, practical and tax implications before creating a trust. At Hart Brown our experienced team will guide you through the implications and help you set up a trust that best suits your objectives. We can also act as trustees of your trust.

To speak to someone who can advise on a life interest trust or any other type of trust call, email or request a call back from one of our specialist lawyers.

Who to contact

Paul Tobias

Paul Tobias
Senior Partner, Head of Trusts & Investments
Email
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