A guide to investment for trustees 4 These include: the financial objectives of the trust the tax status of the trust and its beneficiaries the permissible investments available to the trustees the legal requirements of the trust provisions. Each area needs to be considered in isolation as well as part of a bigger picture. We have focused on these key areas but would stress that advice is required in all aspects of trust planning and trust management, and this guide is not fully exhaustive of all the issues, risks and opportunities. Introduction There are many considerations for trustees and their financial advisers when considering the investment strategy of a trust.