– see also Deed of family arrangement

Disclaimer (compared)

Commentary – 1.14 ; 7.4.4

Discretionary trust

Commentary – 19.4.2

Double death

Commentary – 19.2.3

Foreign domiciliary

Commentary – 19.5.3

From child to surviving spouse

Commentary – 19.5.2

From parent to grandparents

Commentary – 19.5.1

Generally

Commentary – 7.4.1 ; 7.4.2

Government review

Commentary – 18.3.7 ; 19.1

Income tax (no effect for)

Commentary – 10.7

Into trust (tax implications)

Commentary – 19.3

Joint tenancy interests and variations

Commentary – 19.2.2

Legal formalities

Commentary – 19.2

Main residence nil rate band

Commentary – 19.1

Meaning

Commentary – ¶42

On first death

Commentary – 19.4

Tax planning

Commentary – 18.3.7 ; 19.1 ; 19.5