Asset protection

Commentary – Woolley on Financial Planning with Trusts 27.2.5 ; Woolley on Financial Planning with Trusts 34.4.3

Exemption

Legislation/Regulatory – SI 1987/516

Firewalls

Commentary – Woolley on Financial Planning with Trusts 34.4.3

Generally

Commentary – Rossdale: Probate and Administration of Estates ¶22-080 ; Rossdale: Probate and Administration of Estates ¶43-070

Instruments executed under court order

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

Of testator

Commentary – Finney on Personal Representatives 1.12.1

Removal of trustees

Commentary – Woolley on Financial Planning with Trusts 4.2.6

Sham trusts

Commentary – Woolley on Financial Planning with Trusts 34.3 ; Woolley on Financial Planning with Trusts 34.4.3

Stamp duty land tax

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

Tax implications

Commentary – Golding and Connolly on Advising British Expats 8.5.5

Will, validity of after

Commentary – Finney on Personal Representatives 1.7