By-pass trusts

Commentary – Woolley on Financial Planning with Trusts 27.2.1 ; Woolley on Financial Planning with Trusts 27.2.4 ; Woolley on Financial Planning with Trusts 27.3.2 ; Woolley on Financial Planning with Trusts 27.6.2 ; Woolley on Financial Planning with Trusts 27.7.5 ; Woolley on Financial Planning with Trusts 27.7.7

Curtailment of benefits of

Commentary – Woolley on Financial Planning with Trusts 18.4.2

Definition

Commentary – Woolley on Financial Planning with Trusts 26.2

Excepted settlements

Commentary – Woolley on Financial Planning with Trusts 38.4.4

GAAR

Commentary – Woolley on Financial Planning with Trusts 14.11

Generally

Commentary – Woolley on Financial Planning with Trusts 9.2.4

Lifetime settlements

Commentary – Woolley on Financial Planning with Trusts 18.4.2

Pension schemes

Commentary – Woolley on Financial Planning with Trusts 26.2