2017 provisions

Commentary – 16.3

Discounted gift trusts

Commentary – 41.5

Discretionary trusts

Commentary – 7.3.2

Inheritance tax

Bare trusts

Commentary – 8.2

Regular payments

Commentary – 13.5

Reporting to HMRC

Commentary – 12.7.5

Interest-free loans

Commentary – 16.5.6

Non-resident trusts (attribution of gains)

Commentary – 16.5.4 ; 17.7.3

Onward gift rule

Commentary – 16.5.8

Payments out of trusts (income tax)

Commentary – 6.4

Personal injury trusts

Commentary – 36.5.2