– see also Children; Infants; Vulnerable beneficiary trusts

Charge to tax

Commentary – Tax Reporter ¶134-150
Case Law – (1) REX v. COMMISSIONERS OF TAXES FOR THE NEWMARKET DIVISION OF SUFFOLK. (Ex parte HUXLEY.) (2) REX v. COMMISSIONERS OF TAXES FOR THE COPTHORNE DIVISION OF SURREY. (Ex parte HUXLEY.)

Domicile

Commentary – Tax Reporter ¶199-565

Domicile (determination of)

Commentary – 2.1.5

Guardianship of

Commentary – 6.7.5

Intestacy rules

Commentary – 2.6.4