The tax treatment that will apply to the trust will be dependent on what type of trust it is, whether it is a trust for a vulnerable person, a discretionary trust, bare trust etc. We believe the primary tax to consider is Income Tax and our gross roll up account can help minimise this.  It is also important to find out what rate of tax the claimant pays as this could also have an impact on our investment advice to the Trust.  We always aim to utilise the Trust’s Capital Gains Tax annual allowance, which is currently £5,050.