Children
Adoption
Adoption allowances and payments, income tax exemption
Beneficiaries, discretionary payments
Car seats, reduced-rating
Booster cushion, meaning
Booster seat, meaning
Child, meaning
Children's car seats, meaning
Related wheeled framework, meaning
Safety seat, meaning
Supplies
Car seats, value added tax
Carers
Carers, qualifying care relief
Child tax credit
Child trust funds
Child, meaning
Clothing/footwear
Zero-rating
Covenanted payments for benefit of
Dispositions for maintenance, education or training
Dispositions for their maintenance, education and training
Generally
Illegitimate
Domicile
Drawdown pensions
Transfer of rights and continued protection
When payable
Employer's provision of care for
Employer-provided care
Foster carers
From previous marriage (discretionary will trust)
Incapacitated by infirmity, dependent relative relief
Individual savings accounts
Deceased investors accounts
Flexible ISAs
Help-to-buy ISAs
Innovative finance ISA
Lifetime ISA
Inheritance tax, charging provisions
Investment plans
Legitim
Generally
Renunciation
Under 18, entitlement
Legitim, application for
Legitim, rights of
Maintenance payments
Maintenance payments, relief
Maintenance, inheritance tax dispositions
Meaning
National Insurance numbers
Parties provided by employers
Penalties
Assessment and enforcement of
Dishonesty
Failure to comply with information notice
Inaccurate information
Innaccurate declarations of eligibility
Making prohibited payments
Unpaid interest
Protection of assets for
Scholarships awarded by parent's employer
Settlements on
Settlements, payments to unmarried children of settlor
Settlor-interested settlements
Social security pensions, increases in respect of
Special allowance
Tax credit
Tax credits
Taxation of
Trust funds
Trusts
Zero-rating
Books, picture and painting
Clothing/footwear
Residential accommodation