Calls for simpler tax framework for disability trusts

January 26, 2026by ghanchi2000

A new report from the Institute for Fiscal Studies’ Tax Law Review Committee highlights the complexity and cost involved in setting up and running trusts for people with disabilities. The paper notes that eligibility rules are often poorly understood and compliance can be burdensome. To address this, the committee has recommended that HMRC publish a standardised trust deed for disabled trusts and consider introducing a simpler savings option designed specifically for disabled individuals, reducing reliance on complex trust structures.

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