If you require neither access to your capital nor a fixed income but would like to retain the option to an income in future, this can be achieved through a scheme that involves both Absolute and Discretionary Trusts in a tax efficient 'back to back' combination. The scheme is designed to provide annual payments over many years. Each year you can elect to receive this yourself or forego the payment in favour of the beneficiaries’ future entitlement depending on your needs at that time. This option offers a flexible alternative where your future financial needs carry some uncertainty.