Powers of attorney
Best interests test
Commentary –
Woolley on Financial Planning with Trusts 21.3.2Woolley on Financial Planning with Trusts 21.3.8
Gifts to trusts
Ability to make gifts
Commentary –
Woolley on Financial Planning with Trusts 21.3.1
Best interests of donor
Commentary –
Woolley on Financial Planning with Trusts 21.3.2Woolley on Financial Planning with Trusts 21.3.8
Capacity of donor
Commentary –
Woolley on Financial Planning with Trusts 21.3.5
Definition of gift
Commentary –
Woolley on Financial Planning with Trusts 21.3.3
Deprivation of assets
Commentary –
Woolley on Financial Planning with Trusts 21.3.15
Generally
Commentary –
Woolley on Financial Planning with Trusts 21.3Woolley on Financial Planning with Trusts 21.3.11
Gifts to self
Commentary –
Woolley on Financial Planning with Trusts 21.3.9
Inheritance tax planning
Commentary –
Woolley on Financial Planning with Trusts 21.3.10Woolley on Financial Planning with Trusts 21.3.12Woolley on Financial Planning with Trusts 21.3.17Woolley on Financial Planning with Trusts 21.3.18
Permitted gifts
Commentary –
Woolley on Financial Planning with Trusts 21.3.4
Planning
Commentary –
Woolley on Financial Planning with Trusts 21.3.17
Prohibited gifts (exceptions)
Commentary –
Woolley on Financial Planning with Trusts 21.3.6
Reasonable gifts
Commentary –
Woolley on Financial Planning with Trusts 21.3.7
Retrospective approval
Commentary –
Woolley on Financial Planning with Trusts 21.3.13
Unauthorised gifts
Commentary –
Woolley on Financial Planning with Trusts 21.3.16
Registration of power and gifts
Commentary –
Woolley on Financial Planning with Trusts 21.3.14
Trustee loses mental capacity
Commentary –
Woolley on Financial Planning with Trusts 21.2
Use of trusts
Commentary –
Woolley on Financial Planning with Trusts 21.1