Capital payments
2017 provisions
Commentary –
Woolley on Financial Planning with Trusts 16.3
Discounted gift trusts
Commentary –
Woolley on Financial Planning with Trusts 41.5
Discretionary trusts
Commentary –
Woolley on Financial Planning with Trusts 7.3.2
Inheritance tax
Bare trusts
Commentary –
Woolley on Financial Planning with Trusts 8.2
Regular payments
Commentary –
Woolley on Financial Planning with Trusts 13.5
Reporting to HMRC
Commentary –
Woolley on Financial Planning with Trusts 12.7.5
Interest-free loans
Commentary –
Woolley on Financial Planning with Trusts 16.5.6
Non-resident trusts (attribution of gains)
Commentary –
Woolley on Financial Planning with Trusts 16.5.4Woolley on Financial Planning with Trusts 17.7.3
Onward gift rule
Commentary –
Woolley on Financial Planning with Trusts 16.5.8
Payments out of trusts (income tax)
Commentary –
Woolley on Financial Planning with Trusts 6.4
Personal injury trust
Commentary –
Woolley on Financial Planning with Trusts 36.5.2