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