Asset protection

Commentary – 27.2.5 ; 34.4.3

Exemption

Legislation/Regulatory – SI 1987/516

Firewalls

Commentary – 34.4.3

Generally

Commentary – ¶22-080 ; ¶43-070

Instruments executed under court order

Legislation/Regulatory – FA2008 Sch. 32, para. 2 ; FA85 s. 83

Of testator

Commentary – 1.12.1

Removal of trustees

Commentary – 4.2.6

Sham trusts

Commentary – 34.3 ; 34.4.3

Stamp duty land tax

Legislation/Regulatory – FA2003 Sch. 3, para. 3
HMRC Guidance – SDLTM23240

Tax implications

Commentary – 8.5.5

Will, validity of after

Commentary – 1.7