2017 provisions

Commentary – 18.3.2

Discounted gift trusts

Commentary – 27.5

Discretionary trusts

Commentary – 5.3.1

Inheritance tax

Bare trusts

Commentary – 5.5

Regular payments

Commentary – 9.5

Reporting to HMRC

Commentary – 8.7.5

Interest-free loans

Commentary – 18.3.2

Non-resident trusts (attribution of gains)

Commentary – 17.7.318.3.2

Onward gift rule

Commentary – 18.3.2

Payments out of trusts (income tax)

Commentary – 5.4.1

Personal injury trusts

Commentary – 22.5.2