– see also Deed of family arrangement

And trusts

Commentary – Woolley on Financial Planning with Trusts 19.4.2

Disclaimer (compared)

Commentary – Finney on Personal Representatives 1.12.4Finney on Personal Representatives 10.7.1

Discretionary trust

Commentary – Woolley on Financial Planning with Trusts 19.4.2

Discretionary will trust, compared to

Commentary – Finney on Personal Representatives 10.8.1

Double death

Commentary – Woolley on Financial Planning with Trusts 19.2.3

Foreign domiciliary

Commentary – Woolley on Financial Planning with Trusts 19.5.3

From child to surviving spouse

Commentary – Woolley on Financial Planning with Trusts 19.5.2

From parent to grandparents

Commentary – Woolley on Financial Planning with Trusts 19.5.1

Generally

Commentary – Finney on Personal Representatives 10.7.1Finney on Personal Representatives 10.7.3

Government review

Commentary – Woolley on Financial Planning with Trusts 18.3.7Woolley on Financial Planning with Trusts 19.1

HMRC guidance

Commentary – Finney on Personal Representatives 10.7.3

Income tax (no effect for)

Commentary – Finney on Personal Representatives 10.7.3Finney on Personal Representatives 10.7.5Finney on Personal Representatives 12.7.2

Into trust (tax implications)

Commentary – Woolley on Financial Planning with Trusts 19.3

Joint tenancy interests and variations

Commentary – Woolley on Financial Planning with Trusts 19.2.2

Legal formalities

Commentary – Woolley on Financial Planning with Trusts 19.2

Main residence nil rate band

Commentary – Woolley on Financial Planning with Trusts 19.1

Meaning

Commentary – Woolley on Financial Planning with Trusts ¶42

On first death

Commentary – Woolley on Financial Planning with Trusts 19.4

PRs may decline to participate

Commentary – Finney on Personal Representatives 10.7.3

PRs may elect on behalf of deceased beneficiary

Commentary – Finney on Personal Representatives 10.7.1

PRs, need to advise of

Commentary – Finney on Personal Representatives 10.7.1

PRs, parties to

Commentary – Finney on Personal Representatives 10.1.1

Reasons for

Commentary – Finney on Personal Representatives 10.7.2

Tax effects, CGT and IHT

Commentary – Finney on Personal Representatives 10.7.4

Tax planning

Commentary – Woolley on Financial Planning with Trusts 18.3.7Woolley on Financial Planning with Trusts 19.1Woolley on Financial Planning with Trusts 19.5

Trust registration requirement

Commentary – Woolley on Financial Planning with Trusts 40.5.6