– see also Deed of family arrangement

Disclaimer (compared)

Commentary – Finney on Personal Representatives 1.14 ; Finney on Personal Representatives 7.4.4

Discretionary trust

Commentary – Woolley on Financial Planning with Trusts 19.4.2

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 7.4.1 ; Finney on Personal Representatives 7.4.2

Government review

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

Income tax (no effect for)

Commentary – Finney on Personal Representatives 10.7

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

Tax planning

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