How can I stop my spendthrift son frittering away his 相続物件? Heather Rogers replies
保護物，者ing 相続物件: How to I 保護する hard-earned money from a spendthrift son (在庫／株 image)
My wife and I are tenants in ありふれた on our 所有物／資産／財産, we have a will in place and we have a total of around £800,000 cash and 所有物／資産／財産 with no mortgage.
My problem is this: I have one son married but the other is a spendthrift and would soon blow this hard-earned money on rubbish.
I would like to give them enough in the will to （疑いを）晴らす the balance of their mortgage and say enough to live on per year, with a 条項 that in 事例／患者 of a 雨の day problem they could with good 原因（となる） draw money out for that.?
Where could I look?
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Heather Rogers replies: If your 受益者s are very young, or they are older but 攻撃を受けやすい, or you are 関心d for another 推論する／理由 about their ability to manage an 相続物件, you can consider setting up a 信用 through your will - a will 信用.
What is a will 信用?
These are created through your will and 詳細（に述べる） how your 広い地所 will be managed and 分配するd on your death.
They are useful for 保存するing an 相続物件 that is to be passed on to 未来 世代s.
This usually 伴う／関わるs 任命するing trustees who will manage the 資産s that pass into 信用.
Will 信用s enable you to pass on your 資産s whilst 追加するing 確かな 制限s ? who 利益s from what and when.
How do will 信用s work?
There are several types of 信用 you can create through your will. The three main types are as follows.
明らかにする 信用: Usually used for those under 18.
Life 利益／興味 信用: Often used for giving the 権利 to 占領／職業 of a home or the 権利 to income during a person’s lifetime, for example to 保護する a spouse.
The 資産 is 相続するd by a third party on their death, for example children.
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- How can I stop my spendthrift son frittering away his 相続物件? Heather Rogers replies
I covered a particular use of this in my answer to a previous reader question ? a 所有物／資産／財産 life 利益／興味 信用: My wife 恐れるs if I die first my children will sell our 所有物／資産／財産 against her wishes.
Discretionary 信用: This is the type of will 信用 used most often.?
These are 始める，決める up to pass on an 相続物件 to young or 攻撃を受けやすい 受益者s, or where there is other 原因（となる） for 関心 someone will not be able to manage an 相続物件.
A discretionary 信用 作品 正確に／まさに as 述べるd in its 指名する.?
It is 柔軟な in that the trustees you 任命する to manage the 信用 will make the 決定／判定勝ち（する）s over when and how the 受益者s receive the 資産s or the income.
It is important when selecting trustees that you are 満足させるd they will carry out your wishes.?
You can leave a letter of wishes with your will which can be more 明確な／細部 in your 指示／教授／教育s.
What are the usual 推論する／理由s for setting up a will 信用?
People may wish to 始める，決める up a will 信用 to 確実にする that a minor child or grandchild does not 相続する before a 確かな age, or to 保護する 攻撃を受けやすい 受益者s who may need 援助 in managing their 相続物件, or to look after 資産s if 受益者s are unable to 扱う an 相続物件 for some other 推論する／理由.
They can also help to 保護する 資産s in 確かな 状況／情勢s such as if a 生き残るing spouse remarries and you are worried about disinheritance of children in that event.
You can give the trustees the 力／強力にする to make 決定／判定勝ち（する）s about who needs money most in the 未来, rather than passing on all of your 広い地所 平等に to your 受益者s.
How do you choose trustees?
Often the executors of the will are the trustees, but you can choose who you like.
It is both a responsible 役割 and often a difficult one. All trustees must agree with any 決定／判定勝ち（する） if there is more than one trustee.
It is often a good idea to have a solicitor or 類似の professional as one of the trustees as they are 独立した・無所属, but of course that comes at a cost to the 信用.
What about the 税金 関わりあい／含蓄s of setting up a will 信用?
There are different 税金 関わりあい／含蓄s on different 信用s, but money transferred straight after death into a discretionary 信用 is liable for 相続物件 税金.
However, その上の 告発（する），告訴（する）／料金s are 追加するd because the 資産s held in 信用 are not going to be part of the 受益者s’ 広い地所s for 相続物件 税金 目的s.
Therefore, transferring the 資産s out to the 受益者s from a discretionary 信用 will 普通は also give rise to an 相続物件 税金 出口 告発（する），告訴（する）／料金.
This can be 避けるd if the 資産s are transferred out within two years of death - no 出口 告発（する），告訴（する）／料金s are payable in that シナリオ as the 移転 is みなすd to have been made by the 死んだ in their will.
But another point to 公式文書，認める is that the 所得税 and 資本／首都 伸び（る）s 税金 positions where 資産s are 分配するd by trustees in these circumstances may 異なる from the position had 完全な bequests been made instead.
一方／合間, if the 資産s do not come out of the 信用 within two years from the date of death, then 相続物件 税金 出口 ch arges will 適用する.
Also, 相続物件 税金 告発（する），告訴（する）／料金s will 適用する on every 10th 周年記念日 of the 信用’s 創造.
These are 複雑にするd and Gov.uk has 詳細（に述べる）s here on how the 出口 告発（する），告訴（する）／料金s and 相続物件 税金 告発（する），告訴（する）／料金s are worked out.
Beware: if the 広い地所 is left to a discretionary 信用 rather than direct 子孫s, then unless the 資産s are transferred out within the two-year period, there is a 可能性のある loss of the '住居 nil 率 禁止（する）d' (see the box on the 権利), meaning more 相続物件 税金 will be payable on the 広い地所.
What about 現在進行中の 税金 関わりあい／含蓄s?
The 信用 will have to be 登録（する）d with the 信用 登録 Service (TRS) and the trustees will usually have to 完全にする an 年次の 税金 return and 支払う／賃金 any 税金 予定 ? on income earned or sales of 資産s.
This 変化させるs depending on the type of 信用 used. 明らかにする 信用s do not usually 要求する a 税金 return but still need to be 登録（する）d with the TRS.
What else should you consider before setting up a will 信用
Some 信用s, 特に discretionary ones, can be やめる 高くつく／犠牲の大きい to run (they can run for up to 125 years).
If 受益者s feel aggrieved as they are 扶養家族 on trustees for their 株, this can give rise to 論争s and （人命などを）奪う，主張するs against the 広い地所 which can be self- 敗北・負かすing.
In your 事例／患者, as your 広い地所 is 現在／一般に 価値（がある） いっそう少なく than £1million and would qualify for the 住居 nil 率 禁止（する）d if the home or proceeds of same are left 直接／まっすぐに to your 子孫s, then your 広い地所 should escape 相続物件 税金 unless of course there are pre-d eath gifts to account for.
I explained the 状況／情勢 with gifts in this previous column: My 86-year-old grandfather is making large cash gifts to family members.
You could therefore lose the 住居 nil 率 禁止（する）d if the 資産s pass into 信用 rather than to your 子孫s and remain for more than two years.
As you want to 補助装置 with your sons' mortgages too, you could 分裂（する） your 資産s between your sons 直接／まっすぐに and the 信用 to 避ける loss on the 住居 nil 率 禁止（する）d.
However, then you have to 重さを計る up the 現在進行中の costs of the 残りの人，物 of the 広い地所 存在 in 信用 and the 利益s.
I 示唆する speaking to your sons first and then taking advice from a solicitor before making a 決定／判定勝ち（する）.
Ask Heather Rogers a 税金 question
税金 専門家 Heather Rogers answers our readers' questions
Heather Rogers, 創立者 and owner of Aston Accountancy, is our 税金 columnist.?She is ready to answer your questions on any 税金 topic - 税金 codes, 相続物件 税金, 所得税, 資本／首都 伸び（る）s 税金, and much more.
If you would like to ask Heather a question about 税金, email her at taxquestions@thisismoney.co.uk.
Heather will do her best to reply to your message in a 来たるべき 月毎の column, but she won't be able to answer everyone or correspond 個人として with readers.?Nothing in her replies 構成するs 規制するd 財政上の advice. Published questions are いつかs edited for brevity or other 推論する／理由s.
Please 含む a daytime 接触する number with your message - this will be kept confidential and not used for marketing 目的s.
If Heather is unable to answer your question, you can find out about getting help with 税金 here, 含むing sources of 解放する／自由な professional advice if you are 年輩の and/or on a low income.
You can also 接触する MoneyHelper, a 政府-支援するd organisation which gives 解放する／自由な 援助 on 財政上の 事柄s to the public. Its number is 0800 011 3797.
Heather gives tips on how to find a good accountant here, 含むing when to 捜し出す help, 雇うing the 権利 type of 会社／堅い and typical costs.
