There are a number of other arrangements that seek to enable an investor to make a lump sum investment, enjoy a stream of regular capital payments that can be used as income and yet place the investment outside his taxable estate. Most are variations on a theme. For example, in one, as part of an investment in a discounted gift trust (DGT), the investor creates a contingency fund that he can access and use to, say, supplement his income should there be insufficient from the main DGT arrangement. The value of this contingency fund stays inside his taxable estate.
However, there are three arrangements that do vary rather more significantly from the others.